On December 31, 2020, Nakoma Inc. had the following account balances. Preferred stock, $100 par, 5,000 shares authorized Paid-in capital in excess of par-Preferred stock Common stock, $1 par, 250,000 shares authorized Paid-in capital in excess of par-Common stock Retained earnings Accumulated other comprehensive income Treasury stock, 1,200 shares Noncontrolling interests Average cost per share of treasury shares is O $13.71 per share. $14,71 per share. $1 per share. O $54.17 per share. $30,000 Cr. 80,000 Cr. 35,000 Cr. 480,000 Cr. 360,000 Cr. 48,000 Cr. 65,000 Dr. 5,000 Cr.