Holden Packaging Corporation began business in 2017 by issuing 82000 shares of $5 par common stock for $8 per share and 22000 shares of 6%, $10 par preferred stock for par. At year end, the common stock had a market value of $10. On its December 31, 2017 balance sheet, Holden Packaging would report

Common Stock of $820000.

Paid-In Capital of $595000.

Common Stock of $410000.

Common Stock of $656000.