Green Apron, Inc had the following transactions in 2017, its first year of operations

• Issued 33,000 shares of common stock. Stock has par value of $1.00 per share and was issued at $24.00 per share.
• Earned net income of $73,000.
• Paid no dividends.

At the end of 2017, what is the total amount of paid-in capital?
A) $33,000
B) $865,000
C) $792,000
D) $73,000

C .C)
No. of shares of common stock 33,000
Per share market value $24
Common stock (33,000 x $24 ) $792,000