Sunland Company issued 9100 shares of its $5 par value common stock having a fair value of $20 per share and 14300 shares of its $15 par value preferred stock having a fair value of $20 per share for a lump sum of $523000. How much of the proceeds would be allocated to the common stock?

A

$319611

B

$203389

C

$208250

D

$182000