On December 1, 2024, Jackson, Inc. has 338,000 of $3 par Common Stock issued and Paid - in Capital in Excess of Par - Common balance of $16,000. Jackson purchased furniture for its new office on December 2, 2018. In payment for the furniture, Jackson, Inc. issued 18,000 shares of common stock. The furniture had a market value of $61,000. After this transaction, the stockholders' equity would increase by O A $61,000 B. $399,000 OC. $415,000 OD $54,000