Skysong Corporation began business in 2020 by issuing 34000 shares of $5 par common stock for $8 per share and 3400 shares of 7%, $10 par preferred stock for par. At year end, the common stock had a market value of $10. On its December 31,2020 balance sheet, Skysong would report Common Stock of $272000 Paid-in Capital of $261800 Common Stock of $340000. Common Stock of $170000