The stockholders' equity section of the January 1, 2035 balance sheet for Y23a-Bf Company is given below: Common stock, $4.50 par value ....................... $135,000 Paid-in capital  common stock ...................... $102,000 Retained earnings ................................... $ 63,000 Y23a-Bf Company entered into the following transactions during 2035: a. Re-acquired 8,700 shares of its common stock by paying $5.10 per share. b. Re-issued 1,200 of the shares that were re-acquired in (a) for $6.70 per share. c. Re-issued 1,900 of the shares that were re-acquired in (a) for $3.80 per share. d. Re-issued 1,400 of the shares that were re-acquired in (a) for $6.50 per share. e. Re-issued 1,300 of the shares that were re-acquired in (a) for $4.80 per share. The balance in the paid-in capital - treasury stock account after all five transactions above are recorded would be equal to: 

Group of answer choices

$1,610

$390

$1,340

$550

$0

$1,570

$240

$1,000

$310

$3,240

none of the above choices are correct