On January 1,2015,Aili Corporation Issued 60,000 Shares of Its Total

On January 1,2015,Aili Corporation issued 60,000 shares of its total 200,000 authorized shares of $4 par value common stock for $18 per share.On December 31,2015,Aili Corporation's common stock is trading at $32 per share.Assume Aili Corporation decides to issue an additional 10,000 shares of its common stock on December 31,2015.How will the above increase in value affect Aili?

A) Aili can issue the 10,000 shares at a higher price than the initial 60,000 shares.
B) Aili can sell the 10,000 shares for $32 each,as well as collect an additional $14 per share for each of the 60,000 shares sold initially.
C) Aili reports a gain of $14 per share on all stock sold during the year.
D) Paid-in capital at the end of 2015 will be $2,240,000 (i.e.,70,000 shares times $32 per share) .