Refer to the Information Above

Refer to the information above. Assume Juniper Corporation decides to issue an additional 1,000 shares of its common stock on December 31, 2009. How will the above increase in value affect Juniper?

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 2009 will be $732,000 (i.e., 61,000 shares times $12 per share) .