Windsor Corporation began business in 2020 by issuing 36000 shares of $5 par common stock for $7 per share and 3600 shares of 8%, $10 par preferred stock for par. At year end, the common stock had a market value of $10. On its December 31, 2020 balance sheet, Windsor would report

Common Stock of $360000.

Common Stock of $180000.

Common Stock of $252000.

Paid-in Capital of $316800.