A company issued 10,000 common shares with an even value of $5 and a fair value of $ 25 per share along with 15,000 preferred shares with an even value of $ 15 and a market value of $ 20 per share. Both shares were issued for a total (lump-sum) of $ 530,000. How much of the $ 530,000 must be allocated to common stock?a. $ 281,563 b. $ 289,091 c. $ 250,000 d. $ 240,909