Vick Co.'s stockholders' equity at January 1, 2004 is as follows: Common stock, $10 par value; authorized 200,000 shares; outstanding 150,000 shares $1,500,000 Paid-in capital in excess of par 600,000 Retained earnings 1,460,000 Total $3,560,000 During 2004, Vick had the following stock transactions: Acquired 4,000 shares of its stock for $180,000. Sold 2,400 treasury shares at $50 a share. Sold the remaining treasury shares at $41 per share. No other stock transactions occurred during 2004. Assuming Vick uses the cost method to record treasury stock transactions, the total amount of all additional paid-in capital accounts at December 31, 2004 is O a. $580,000. O b. $618,400. O c. $605,600. O d. $594,400