Bramble Corporation began business in 2017 by issuing 77000 shares of $5 par common stock for $7 per share and 17000 shares of 8%, $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, Bramble would report Common Stock of $539000 Paid-In Capital of $545000 Common Stock of $385000 Common Stock of $770000