Tomlinson Packing Corp began business in 2010 by issuing 20,000 shares of $5 par common stock for $8 per share and 5000 shares of 6%, $10 par preferred stock for par. At year end, the common stock had a market value of $10. On its Dec 31, 2012 balance sheet Tomlinson would report:

A. common stock of $200,000

B common stock of $100,000

c common stock of $160,000

D Paid -in capital of $150,000