On November 25, Astoria Corporation issued 60,000 shares of its $5 par value common stock for $10 per share. On December 31, Astoria Corporation's common stock was trading at $15 per share. Assuming Astoria Corporation did not issue any other common stock, how does the increase in the market value of its outstanding stock affect Astoria? Select one: a. This increase in market value of outstanding stock is not recorded in the financial statements of Juniper Corporation b. Each shareholder must pay an additional $5 per share to Astoria c. Astoria should recognize additional net income for Year 1 of $5 per share, or $300,000 d. Paid-in capital at December 31, is $900,000 (i.e., 60,000 shares times $15 per share).