Starr Corporation's December 31, 2007 Balance Sheet showed the following: 8% preferred stock, $20 par value, cumulative, 20,000 shares authorized; 10,000 shares issued $200,000 Common stock, $10 par value, 2,000,000 shares authorized; 1,300,000 shares issued, 1,280,000 shares outstanding 13,000,000 Paid-in capital in excess of par value - preferred stock 40,000 Paid-in capital in excess of par value - common stock 18,000,000 Retained earnings 5,100,000 Treasury stock (20,000 shares) 420,000 Starr's total stockholders' equity was O A $35,920,000. B. $36,340,000. oc $31,240,000. OD $36,760,000