Wheeler Company issued 5,000 shares of its 5 par value ordinary shares having a market value of 25 per share and 7,500 shares of its 15 par value preference shares having a market value of 20 per share for a lump sum of 240,000. The proceeds allocated to the ordinary shares is Select one: O a. 215,000 O b. 109,091 O c. 130,909 d. 150,000