Blue Corporation began business in 2020 by issuing 95000 shares of $5 par common stock for $6 per share and 24000 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 Paid-In Capital of $725000. O Common Stock of $950000. O Common Stock of $475000. O Common Stock of $570000