Presented below is information related to Marigold Corp.: Common Stock, $1 par $3600000 Paid-in Capital in Excess of Par-Common Stock 560000 Preferred 8 1/2% Stock, $50 par 1810000 Paid-in Capital in Excess of Par-Preferred Stock 386000 Retained Earnings 1440000 Treasury Common Stock (at cost) 147000 The total stockholders' equity of Marigold Corp. is $7796000. $7649000. $6356000. $6209000. Marigold Corp. issues 4800 shares of its $10 par value common stock having a fair value of $30 per share and 6800 shares of its $10 par value preferred stock having a fair value of $20 per share for a lump sum of $204700. What amount of the proceeds should be allocated to the preferred stock? $99426 $105273 $155335 O $115733