Wendell Company provided the following pertaining to its accounting year that ended December 31, 2019: Common stock with a $10,000 par value was sold for $47,000 cash Cash dividends totaling $21,300 were declared, of which $16,300 were paid Net income was $67,000 A 5% stock dividend resulted in a common stock distribution, which had a $5,000 par value and a $24,300 market value Treasury stock repurchased in a prior year for $10.300 was resold for $8,300 and in the journal entry to record the sale, Additional paid-in capital was debited for the amount of the difference between the repurchase price and the resale price What is the amount of net increase in Wendell's additional paid-in capital account during the year 2019? What is the amount of net increase in Wendell's additional paid-in capital account during the year 2019? Multiple Choice $54,300. $25,300. $56,300. $66,600