The December 31, 2020 condensed balance sheet of Bee Services, a proprietorship, follows: Current assets $140,000 Property, plant and equipment (net) 130,000 $270,000 Liabilities $70,000 Betty Bee, Capital 200,000 $270,000 Fair values at December 31, 2020, are as follows: Current assets Equipment $160,000 210,000 Liabilities 70,000 On January 1, 2021. Bee Services was incorporated as Bee-Line Ltd. with 10,000 no par value common shares issued. How much should be credited to Common Shares? O $370,000 $300,000 O $270.000 O $200,000