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Noell Corp. has common stock of $5,000,000, retained earnings of $3,000,000, unrealized gains on trading securities of $100,000 and unrealized losses on available-for-sale securities of

Noell Corp. has common stock of $5,000,000, retained earnings of $3,000,000, unrealized gains on trading securities of $100,000 and unrealized losses on available-for-sale securities of $200,000. What is the total amount of stockholders' equity?

A. $7,800,000

B. $8,000,000

C. $7,900,000

D. $8,100,000

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