Montgomery \& Company, a well-established law firm, provided 490 hours of its time to Fink Corporation and received 1,000 shares of Fink's \$5 par common stock in exchange for services rendered. Montgomery's usual billing rate is $770 per hour, and Fink's stock has a book value of $270 per share. By what amount will Fink's paid-in capital-excess of par increase for this transaction? Multiple Choice $377,300 $374,800 $301,700 $372,300