Which answer would represent the financial statement presentation of the stockholders' equity section on the balance sheet after the following transactions? 1) Issued 200 shares of $20 par value common stock for $50 a share. Five hundred shares are authorized. 2) Purchased 75 shares of treasury stock at $44 a share.

A. Common stock, $20 par value, 500 shares authorized, 200 shares issued, 125 outstanding $ 4,000 Paid in capital in excess of par - Common 6,000 Less: Treasury stock, 75 shares @ $44 per share (3,300)

B. Common stock, $20 par value, 500 shares authorized, 200 shares issued and outstanding $ 4,000 Paid in capital in excess of par - Common 6,000 Less: Treasury stock, 75 shares @ $20 par (1,800)

C. Common stock, $20 par value, 500 shares authorized, 200 shares issued, 425 outstanding $ 8,500 Paid in capital in excess of par - Common 11,050 Less: Treasury stock, 75 shares @ $44 per share (3,300)

D. Common stock, $50 market value, 500 shares authorized, 200 shares issued, 125 outstanding $ 10,000 Less: Treasury stock, 75 shares @ $44 per share (3,300)