Berlin Corporation Was Organized on January 1, 2017, with 400,000

Multiple Choice

Berlin Corporation was organized on January 1, 2017, with 400,000 no par value common shares authorized.During 2017, the corporation had the following share transactions:
Jan 5 Issued 150,000 shares at $10 per share
Apr 6 Issued 50,000 shares at $12 per share
Jun 8 Issued 50,000 shares at $14 per share
Jul 28 Purchased 20,000 shares at $11 per share and cancelled them
Dec 31 Issued 20,000 shares at $18 per share
What is the total amount of contributed surplus at December 31, 2017?

A) $ 0
B) $ 4,000
C) $ 20,000
D) $220,000