Landon Corporation issued 2,000 shares of $5 par value common stock and 400 shares of $40 par value preferred stock for a lump sum of $72,000 cash. What is the credit to Additional Paid-in- Capital-Common when the market value of the common shares is $30 each and market value of the preferred stock is $50 each? (Round to nearest dollar) Select one: O a. $54,000 Ob. $44,000 O c. $18,000 O d. $60,000 O e. $50,000