14. Manning Company issued 10,000 shares of its $5_par value common stock having a fair value of $25 per share and 15,000 shares of its $ 15 par value preferred stock having a fair value of $20 per share for a lump sum of $520,000. How much of the proceeds would be allocated to the common stock? A)$54,167 B) $236,364 S270.833 $276,250