Holden Packaging Corporation Began Business in 2021 by Issuing 90000

Holden Packaging Corporation began business in 2021 by issuing 90000 shares of $5 par common stock for $8 per share and 20000 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 2021 balance sheet Holden Packaging would report

A) Common Stock of $900000.
B) Common Stock of $450000.
C) Common Stock of $720000.
D) Paid-In Capital of $675000.