Manning Company issued $10,000$ shares of its no$-$par common stock having a fair value of $$30$ per share and $15,000$ shares of its $$15$ par value preferred stock having a fair value of $$20$ per share for a lump sum of $$400,000.$ How much of the proceeds would be allocated to the common stock?

a$)$ $$300,000$

b$)$

$$200,000$

$$400,000$

d$)$ $$225,000$