Anastasia Corporation Began Business by Issuing 600000 Shares of $5

Anastasia Corporation began business by issuing 600000 shares of $5 par value common stock for $24 per share. During its first year the corporation sustained a net loss of $60000. The year-end balance sheet would show

A) Common stock of $3000000.
B) Common stock of $14400000.
C) Total paid-in capital of $14340000.
D) Total paid-in capital of $11400000.