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 $45,000 cash Cash dividends totaling $21.500 were declared, of which $16,500 were paid Net income was $65,000 A5% stock dividend resulted in a common stock distribution, which had a $5,000 par value and a $24.500 market value Treasury stock repurchased in a prior year for $10,500 was resold for $8,500 and in the journal entry to record the sale, Additional pald-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? Multiple Choice S54.500 0 0 $25,500 0 O $65.000 0