On July $1,2023,$ Wildhorse Corp. issued $6200$ of its no par common shares and $12400$ of its no par preferred shares for a lump sum of $$310000.$ At this date Wildhorse$$s common shares were selling for $$24$ per share and the preferred shares for $$18$ per share. Using the relative fair value method, the amount of the proceeds allocated to the preferred shares account should be

Select answer from the options below

a$.$ $$186000.$

b$.$ $$155000.$

c$.$ $$111600.$

d$.$ $$170500.$