Racer corporation's december 31, 2014 balance sheet showed the following: 8% preferred stock, $20 par value, cumulative,40,000 shares authorized; 20,000 shares issued $ 400,000common stock, $10 par value, 4,000,000 shares authorized; 2,600,000 shares issued, 2,560,000 shares outstanding 26,000,000paid-in capital in excess of par value - preferred stock 80,000paid-in capital in excess of par value - common stock 36,000,000retained earnings 10,200,000treasury stock (40,000 shares) 840,000racer's total paid-in capital wasa. $62,480,000.b. $63,320,000.c. $61,640,000.d. $36,080,000.

a. $62,480,000

Explanation:

The computation of the total paid in capital is shown below:

= Issued shares + outstanding shares + Paid-in capital in excess of par value - preferred stock + Paid-in capital in excess of par value - common stock

=$400,000 + $26,000,000 + $80,000 + $36,000,000

= $62,480,000

The retained earning, and the treasury stock should not be included inpaid-in capital. Hence, these items would be ignored.

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answer; measurable outcome;