And why??! get this answer!

Montgomery \& Co., a well-established law firm, provided 490 hours of its time to Fink Corporation and received 1,000 shares of Fink's $5 par common stock in exchange for services rendered. Montgomery's usual billing rate is $720 per hour, and Fink's stock has a book value of $230 per share. By what amount will Fink's paid-in capital-excess of par increase for this transaction? $347,800.$299,900.$352,800.$350,300