Sheridan Corp. acquires a patent from Sunland Co. in exchange for 1600 shares of Sheridan Corp.s $5 par value common stock and $83000 cash. When the patent was initially issued to Sunland Co., Sheridan Corp.'s stock was selling at $6.80 per share. When Sheridan Corp. acquired the patent, its stock was selling for $8.30 a share. Sheridan Corp. should record the patent at what amount? O $91000 $83000 $93880 O $96280