These account balances at December $31$ relate to Salem Sport, Inc.. What is total paid$-$in capital for Salem Sport? $($Assume that treasury stock does not reduce total paid$-$in capital.$)$

$\backslash$table$[[$Accounts Payable,$51,900],[$Accounts Receivable,$81,350],[$lCommon Stock,$319,000],[/$ Treasury Stock,$5,400],[$Bonds Payable,$3,600],[$Paid$-$in Capital in Excess of Par$-$Common,$250,000],[($ Preferred Stock, $10\%,$ $$100$ Par,$87,000],[$Retained Earnings,$71,100],[$Notes Receivable,$12,100]]$

a$.$ $$661,400$

b$.$ $$656,000$

c$.$ $$650,600$

d$.$ $$727,100$

e$.$ None of the above