Tomlinson Packaging Corporation began business in 2017 by issuing 45000 shares of $5 par common stock for $6 per share and 4500 shares of 6%, $10 par preferred stock for par. At year end, the common stock had a market value of $10. On its December 31, 2017 balance sheet, Tomlinson Packaging would report

Common Stock of $270000.

Common Stock of $450000.

Common Stock of $225000.

Paid-in Capital of $297000.