Carla Vista Company issues $6200$ shares of its $$10$ par value common stock having a fair value of $$25$ per share and $9200$ shares of its

$$15$ par value preferred stock having a fair value of $$30$ per share for a lump sum of $$300000.$ The amount of the proceeds allocated to

the common stock is

$$155000$

$$107889$

$$192111$

$$17800$