Niles Corporation was organized on January 1, 2019, with an authorization of 5,000,000 shares of $2 par value common stock. During 2019, Niles had the following common stock transactions: Jan. 4: Issued 100,000 shares of common stock @ $15 per share. Apr. 8: Issued 150,000 shares of common stock @ $12 per share. July 29: Purchased 25,000 shares of common stock for the Treasury at $8 / share Niles had no other transactions affecting common stock during the year. What will be the reported amount of Common Stock and APIC-CS, respectively, on the Company's December 31, 2019 Balance Sheet? Select one: a. 300,000; 2,800,000 b. 450,000; 2,650,000 c. 500,000; 2,800,000 d. 3,300,000; 0 2