Sunland Corporation was organized on January 1, 2017, with authorized capital of 506000 shares of $10 par value common stock. During 2017, Sunland issued 30900 shares at $11 per share, purchased 4100 shares of treasury stock at $12 per share, and sold 4100 shares of treasury stock at $14 per share. What is the amount of additional paid-in capital at December 31, 2017? O $30900 $39100 O $8200