f$.$ Max Inc. issued $6,600$ shares of Class A common stock $($$$1$ par$)$ and $8,800$ shares of Class B common stock $($$$2$ par$)$ for $$176,000$ cash. At the time of issuance, the market price of the Class A common stock is $$15$ per share, and the market price of the Class B common stock is $$10$ per share.