Blue Corporation began business in 2020 by issuing 50000 shares of $5 par common stock for $9 per share and 5000 shares of 6%, $10 par preferred stock for par. At year end, the common stock had a market value of $10. On its December 31, 2020 balance sheet, Blue would report O Paid-in Capital of $330000 Common Stock of $500000. Common Stock of $250000 Common Stock of $450000