Sunland Corporation began business in 2020 by issuing 86000 shares of $5 par common stock for $7 per share and 15000 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. Sunland would report O Common Stock of $860000. O Paid-In Capital of $635000. O Common Stock of $430000. O Common Stock of $602000.