Flagler Corporation Shows a Total of $660,000 in Its Common

Flagler Corporation shows a total of $660,000 in its Common Stock account and $1,600,000 in its Paid-in Capital Excess account.The par value of Flagler's common stock is $8.How many shares of Flagler stock have been issued?

A) 117,500.
B) 200,000.
C) 82,500.
D) It cannot be determined