The balance in Common Shares on January 1, 2017, and December 31, 2017, is respectively $145,000 and $172,500. During the year, $57,000 repurchase of shares was recorded. During the year, shares were issued. The proceeds from the issue of shares amounted to: O A. $260,500 O B. $64,500 OC. $84,500 OD. $29,500