RKJ Company has provided the following: 100,000 shares of $5 par value common stock are authorized 66,000 shares were issued 61,000 shares are outstanding. Which of the following statements is correct based only on the above facts?

A) Additional-paid in capital is reported at $112,000 on the balance sheet.

B) Treasury stock is reported at $35,000 on the balance sheet.

C) Common stock is reported at $462,000 on the balance sheet.

D) Common stock is reported at $330,000 on the balance sheet.