Bonita Packaging Corporation began business in 2021 by issuing 30900 shares of $3 par common stock for $7 per share and 13600 shares of 5%, $10 par preferred stock for par. At year end, the common stock had a market value of $12. On its December 31, 2021 balance sheet, Bonita Packaging would report:. a. Common Stock of $600,000.b. Common Stock of $150,000.c. Common Stock of $400,000.d. Paid-In Capital of $150,000.