Zigma Corporation is authorized to issue 2,000,000 shares of $4 par value capital stock. The corporation issued half the stock for cash at $8 per share earning 336,000 during the first three months of operation and declared a cahs dividend of $60,000. The total pain-in capital of Zigma corporation after three months of operation is A. $7,940,000 B.$ 8,000,000 C. 8,276,000 D. 8,336,000