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 $59,000 cash
• Cash dividends totaling $20,900 were declared, of which $15,900 were paid
• Net income was $79,000
• A 5% stock dividend resulted in a common stock distribution, which had a $5,000 par value and a $23,900 market value
• Treasury stock repurchased in a prior year for $9,900 was resold for $7,900 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 increase in Wendells common stock account during the year 2019?

Multiple Choice:

• $67,000.

• $15,000.

• $82,900.

• $84,900.