[The Following Information Applies to the Questions Displayed Below

[The following information applies to the questions displayed below.]
On January 1,2018,Juniper Corporation issued 60,000 shares of its total 200,000 authorized shares of $4 par value common stock for $8 per share.On December 31,2018,Juniper Corporation's common stock is trading at $12 per share.
-Assume Juniper Corporation decides to issue an additional 1,000 shares of its common stock on December 31,2018.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 stock sold during the year.
D) Paid-in capital at the end of 2018 will be $732,000 (i.e. ,61,000 shares times $12 per share) .