Sheridan Packaging Corporation began business in 2018 by issuing 30700 shares of $3 par common stock for $8 per share and 13200 shares of 7%, $10 par preferred stock for par. At year end, the common stock had a market value of $11. On its December 31, 2018 balance sheet, Sheridan Packaging would report

a) Paid-In Capital of $92100.

b) Common Stock of $245600.

c) Common Stock of $92100.

d) Common Stock of $337700.