GARFIELD Company issues $10,000$ shares of its $$1$ par common stock and $6,000$ shares of its $$4$ par preferred stack for a lump sum of $$320,000.$ On the date of issuance, the common stock had a market value of $$21$ per share but the preferred stock did not have a reliable market valueWhat amount of the proceeds should be allocated to the Paid$-$in Capital account for preferred stock?$$110\mathrm{.}000$$$90,000384,0005200,000$