When 8,000 shares of $3 stated value common stock is issued at $13 per share, O A. Common Stock - $3 Stated is credited for $104,000 OB. the accounting is exactly the same as the accounting for par value stock O c. the difference between the issue price and the stated value is credited to Paid - In Capital in Excess of Stated - Common OD. the account titled Paid - In Capital in Excess of Stated - Common is used to record the issue price of the stock The following information is from the December 31, 2018 balance sheet of May Corporation Preferred Stock, $100 par Paid - In Capital in Excess of Par-Preferred Common Stock, $1 par Paid - In Capital in Excess of Par-Common Retained Earnings Total Stockholders' Equity $320,000 28,000 142,000 336,000 82,900 $908,900 What was the total paid - in capital as of December 31, 2018? O A. $798,000 O B. $656,000 O c. $826,000 OD. $908,900 Reunion Corporation provides the following information March 31, 2018 March 31, 2019 Net Income $354,000 5424,500 Preferred Dividends Total Stockholders' Equity $4,250,000 $5242.000 Stockholders' Equity attributable to Preferred Stock Number of Common Shares Outstanding 291,464 204,168 Based on the information provided above, compute the earnings per share of Reunion Corporation as of March 31, 2019. (Round any intermediate calculations and your final answer to the nearest cont.) O A $1.71 OB. 51.21 OC. $2.08 OD. $1.43