Deals Corporation issued 5,000 shares of its $5 par value common stock having a fair value of $25 per share, and 7,500 shares of its $15 par value preferred stock having a fair value of $20 per share for a lump sum of $260,000. Select the amount representing proceeds allocated to the preferred stock. $232,917 O$162,500 O$141,818 $118,182