PC Law Firm provides services for Cougar Capital Corp and bills $100,000 for their services, which cost them $70,000 to provide. Cougar pays PC Law Firm with 100,000 shares of stock. Cougar's common stock has a par value of $2 per share. The common stock shares trade actively and was trading for $1.20 per share on the day Cougar issued the stock PC Law Firm. At what amount should the stock issuance be recorded on Cougar's books? a. $100,000 b. $120,000 c. $220,000 d. $90,000