Cullumber Company issues 4000 shares of its $5 parvalue common stock having a fair value of $25 per share and 6000 shares of its $10 par value preferred stock having a fair value of $25 per share for a lump sum of $205100. What amount of the proceeds should be allocated to the preferred stock? 0 $155000 0 $82039 O $159060 0 $123060