The following information is from the December 31, 2021 balance sheet of ACC 210 Company.

Preferred Stock, $100 par	$390,000
Paid-In Capital in Excess of ParPreferred	25,000
Common Stock, $1 par	152,000
Paid-In Capital in Excess of ParCommon	346,000
Treasury Stock, Common	38,900
Paid-In Capital, Treasury Stock	46,000
Retained Earnings	83,900

What was the total paid-in capital as of December 31, 2021?

• A.

  $1,081,800

• B.

  $913,000

• C.

  $580,900

• D.

  correct answer not shown

• E.

  $542,000