Sosa Co'S Equity at January 1, 2012 Is as Follows

Sosa Co.'s equity at January 1, 2012 is as follows:
Share capital-ordinary, $10 par value; authorized 300,000 shares;

During 2012, Sosa had the following share transactions:
Acquired 6,000 shares of its shares for $270,000.
Sold 3,600 treasury shares at $50 a share.
Sold the remaining treasury shares at $41 per share.
No other share transactions occurred during 2012.Assuming Sosa uses the cost method to record treasury share transactions, the total amount of all share premium accounts at December 31, 2012 is

A) $891,600.
B) $870,000.
C) $908,400.
D) $927,600.