Cerner Corporation began business by issuing 300000 shares of $5 par value common stock for $24 per share. During its first year, the corporation sustained a net loss of $50000. The year-end balance sheet would show

a. Common Stock of $1500000.
b. Total paid-in capital of $5700000.
c. Common Stock of $7200000.
d. Total paid-in capital of $7140000.