Sheridan Supply Corporation began business in $2025$ by issuing $76000$ shares of $$5$ par common stock for $$8$ per share and $22000$ shares of $6\%,$ $$10$ par preferred stock for par. At year$-$end, the common stock had a market value of $$10.$ On its December $31,2025$ balance sheet, Sheridan Supply would report

Common Stock of $$380000.$

Paid$-$In Capital of $$512500.$

Common Stock of $$608000.$

Common Stock of $$760000.$