The following selected list of accounts with their normal balances was taken from the general ledger of Windsor Company as of December 31, 2013:

Common stock, $1 par Winsor

$ 190,000

Retained earnings

131,000

Paid-in capital in excess of par - preferred

35,000

Treasury Stock

165,000

Preferred stock, $100 par

300,000

Paid-in capital in excess of par -common

380,000

Given above information, at the end of 2013:

Select one:

A. Total Paid in Capital is $740,000, and Total Stockholders' equity is $609,000

B. Total Paid in Capital is $740,000, and Total Stockholders' equity is $871,000

C. Total Paid in Capital is $1,070,000, and Total Stockholders' equity is $1,201,000

D. Total Paid in Capital is $905,000, and Total Stockholders' equity is $871,000