Oriole Company issues $21120$ shares of its $$0\mathrm{.}50$ par value common stock having a market value of $$35$ per share and $8400$ shares of its $$35$ par value preferred stock having a market value of $$70$ per share for a lump sum of $$772000.$ The proceeds allocated to the common stock is

$$739200.$

$$184000.$

$$224192.$

$$429975.$