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. Assume Juniper Corporation decides to issuean additional 1,000 ordinary shares on December 31, 2009. How will the above increase in value affect Jupiter?

A) Juniper can issue the 1,000 shares at a higher price than the initial 60,000 shares.
B) Juniper can sell the 1,000 shares for $12 each, as well as collect an additional $4 per share for each of the 60,000 shares sold initially.
C) Juniper reports a gain of $4 per share on all shares sold during the year.
D) Issued and fully paid capital at the end of 2009 will be $732,000 (i.e., 61,000 shares times $12 per share) .