Use the following information for questions Q10-51 to Q10-53: These account balances at December 31 relate to Aqua Sport, Inc. Accounts Payabl.51,400 Paid-in Capital in Excess Accounts Receivabl Common Stock 313,000 Preferred Stock, 106%,S100 Par 81,950 of Par Common.... $260,000 81,000 Treasury Stock Bonds Payable 5.700 Retained Earnings . 71,600 12,300 Q10-51. What is total paid-in capital for Aqua Sport, Inc.? a. $654,000 b. $648,300 c. $725,600 d. $659,700 e. None of the above