The Plum Company issues 1,000 of $5 par value ordinary shares and 1,000 of $20 par value preferred shares for a lump sum of $60,000. At the issue date, the ordinary shares were selling for $36 and the preferred shares were selling for $28. Share Premium - Preferred account will be credited for: Select one: O a. $26,250 O b. $28,750 O c. $36,000 O d. $6,250 O e. $31,000