Which of the following is correct for Smith Company when Smith issues 10,000 shares of $10 par value common stock and pays $20,000 cash in exchange for a building? Themarket priceof the Smith stock on the exchange date was $35 per share and the building's book value on the books of the seller was $200,000.

A, Total assert increase 350,000

B, Stockholders equity increases 200,000

C, Stockholders equity increases 330,000

D, Total assets increase 330,000