Ayayai Corporation began business in 2017 by issuing 75000 shares of $5 par common stock for $6 per share and 15000 shares of 5%, $10 par preferred stock for par. At year end, the common stock had a market value of $10. On its December 31, 2017 balance sheet, Ayayai would report

Common Stock of $750000.

Common Stock of $375000.

Common Stock of $450000.

Paid-In Capital of $525000.