Pharoah $Co.\text{'}s$ stockholders' equity $at$ January $1,2026isas$ follows:

Common stock, $\frac{?}{?}$$$10$ par value; authorized $300,000$ shares;

During $2026,$ Pharoah had the following stock transactions:

Acquired $6400$ shares $of$ its stock for $\frac{?}{(\frac{?}{?}\text{\$}288000\frac{?}{?}).}$

Sold $3800$ treasury shares $at\frac{?}{(\frac{?}{?}\text{\$}50\frac{?}{?})}$ a share.

Sold the remaining treasury shares $at\frac{?}{(\frac{?}{?}\text{\$}41\frac{?}{?})}$ per share.

During $2026,$ Pharoah had the following stock transactions:

Acquired $6400$ shares $of$ its stock for $$288000.$

Sold $3800$ treasury shares $at$ $$50$ a share.

Sold the remaining treasury shares $at$ $$41$ per share.

$No$ other stock transactions occurred during $2026.$ Assuming Pharoah uses the cost method $to$ record treasury stock transactions, the

total amount $of$ all additional paid$-in$ capital accounts $at$ December $31,2026is$

$$809400.$

$$771400.$

$$748000.$

$$788600.$