2. Do Februaryr 1, Lopez Corporation issued 1,000 shares of its $10 par common and 2,000 shares of its $10 par convertible preferred stock for a lump soro of $40,000. At this date, Lopez's common stock 1was selling for $10 per share and the convertible preferred stock for $13.50 per share. The amount of proceeds allocated to Lopez's preferred stock should he a. $22,000 h. $22,000 :2. $24,000 :1 $30,000