10. Berry Corporation has 100.000 shares of $10 par common rized. The stock autho following transactions took existence: place during 2017, the first year of the corporation's Sold 20,000 shares of common stock for $13.50 per share. Issued 20,000 shares of common stock in exchange for a patent valued at s300.000. At the end of the Berry's first year, total paid-in capital amounted to a. $120,000. b. $270,000 c. $300,000 d. $570,000