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 preference shares is Select one: $130,909 0 $ 109,091 $215.000 O $150,000