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

Common stock, $$1$ par Robinson

$ $380,000$

Retained earnings

$262,000$

Paid$-$in capital in excess of par $-$ preferred

$70,000$

Treasury Stock

$330,000$

Preferred stock, $$100$ par

$600,000$

Paid$-$in capital in excess of par $-$common

$760,000$

Given above information, at the end of the year:

Select one:

A$.$ Total Paid in Capital is $$1,480,000,$ and Total Stockholders' equity is $$1,218,000$

B$.$ Total Paid in Capital is $$1,480,000,$ and Total Stockholders' equity is $$1,742,000$

C$.$ Total Paid in Capital is $$1,810,000,$ and Total Stockholders' equity is $$1,742,000$

D$.$ Total Paid in Capital is $$2,140,000,$ and Total Stockholders' equity is $$2,402,000$