Becker Company issued 10,000 shares of its $5 par value Common Stock having a market value of $20 per share and 15,000 shares of $15 par value Preferred Stock having a market of $20 per share for a Lump Sum of $400,000 How much of the proceeds would be allocated to the Additional Paid In Capital Common Stock account Oa 103,000 Ob $230,000 Oa $150,000 Od $102,000 Oe. $142,000