Lewis Corporation Issued 125,000 Shares of $5 Par Value Capital

Lewis Corporation issued 125,000 shares of $5 par value capital stock at date of incorporation for cash at a price of $9 per share. During the first year of operations, the company earned $140,000 and declared a dividend of $100,000. At the end of this first year of operations, the balance of the Capital Stock account is:

A) $765,000.
B) $1,000,000.
C) $625,000.
D) $665,000.