Sheridan's Organics Corporation began business in $2020-$by issuing $68000$ shares of $$3$ par common stock for $$9$ per share and $21100$ shares of $6\%,$ $$10$ par preferred stock for par. At year end, the common stock had a market value of $$13.$ On its December $31,2020$ balance sheet, Sheridan Packaging would report, a$)$ Paid$-$in Capital of $$204000,$ b$)$ Common stock of $$204000,$ c$)$ Common stock of $$884000,$ or d$)$ Common stock of $$612000.$