Percy Corporation Was Organized on January 1, 2012, with an Authorization

Percy Corporation was organized on January 1, 2012, with an authorization of 1,200,000 ordinary shares with a par value of $6 per share.During 2012, the corporation had the following capital transactions:
January 5 issued 675,000 shares @ $10 per share
July 28 purchased 90,000 shares @ $11 per share
December 31 sold the 90,000 shares held in treasury @ $18 per share
Percy used the cost method to record the purchase and reissuance of the treasury shares.What is the total amount of share premium as of December 31, 2012?

A) $-0-.
B) $2,070,000.
C) $2,700,000.
D) $3,330,000.