Upon submitting its corporate charter to the state, Super Zip-line was granted permission to issue 5,000 shares of $0.30 par value common stock. Net income for the year for Super Zip-line was $82,000. In addition, the following transactions took place during the year:

January 2:	Investors paid Super Zip-line $7 each for 2,100 shares of common stock.
March 12:	Super Zip-line purchases 500 shares of its own common stock for $6.50 per share.
October 31:	Super Zip-line declared a 2-for-1 forward stock split.

How much will be reported on Super Zip-line's balance sheet as of December 31 as Additional Paid-in Capital?

	A.	$14,700
	B.	$14,070
	C.	$11,850
	D.	$28,140