Question 61 (2 points) Cerner Corporation began business by issuing 300,000 shares of $5 par value common stock for $24 per share. During its first year, the corporation sustained a net loss of $50,000. The year-end balance sheet would show 1) Common Stock of $1,500,000. O2) Common Stock of $7,200,000. 3) total paid-in capital of $7,140,000. 4) total paid-in capital of $5,700,000