On January 1, 2009, Juniper Corporation Issued 60,000 Shares of Its

On January 1, 2009, Juniper Corporation issued 60,000 shares of its total 200,000 authorized $4 par value ordinary share for $8 per share. On December 31, 2009, Juniper Corporation's ordinary share is trading at $12 per share.
-Refer to the above data. Assuming Juniper Corporation did not issue any more ordinary share in 2009, how does the increase in value of its outstanding share affect Juniper?

A) Juniper should recognize additional profit for 2009 of $4 per share, or $240,000.
B) Paid-in capital at December 31, 2009, is $720,000 (i.e. 60,000 shares times $12 per share) .
C) This increase in market value of outstanding share is not recorded in the financial statements of Juniper Corporation.
D) Each shareholder must pay an additional $4 per share to Jupiter.