Carson packaging corporation began business $in2021by$ issuing $30,000$ shares $of3$$ par common stock for $$8$ per share and $12,000$ shares $of6\%,ar$ preferred stock for par. $At$ year$-$end, the common stock had a makret value $of$ $$12.On$ it's December $31,2021$ balance sheet, Carson Packaging would report what?