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The trial balance of Blowing Rock Inc. includes the following balances: Common Stock, $56,000; Paid-in Capital in Excess of Par, $128,000; Treasury Stock, $12,000; Preferred

The trial balance of Blowing Rock Inc. includes the following balances: Common Stock, $56,000; Paid-in Capital in Excess of Par, $128,000; Treasury Stock, $12,000; Preferred Stock, $60,000. Capital stock totals

a. $116,000.

b. $192,000.

c. $244,000.

d. $256,000.

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