Max Inc. issued 3,000 shares of Class A common stock ($1 par) and 4,000 shares of Class B common stock ($2 par) at a price of $80,000. 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. The Common Stock-Class A and Common Stock-Class B should be recorded at $42.353 and $37,647, respectively. $45,000 and $40,000, respectively O $37,647 and $42,353, respectively. $40,000 and $45,000, respectively