Combine Ltd. had a lump sum (basket) sale of two of its securities, common and preferred shares. The market value of the common shares sold was $20,000, and the market value of the preferred shares sold was $25,000. The total proceeds were $40,500. Combine should record the issue of these shares at:

Common Shares: $20,000; Preferred Shares: $25,000

Common Shares: $15,500; Preferred Shares: $25,000

Common Shares: $18,000; Preferred Shares: $22,500

Common Shares: $20,000; Preferred Shares: $20,500