Unsure when converting preferred shares to common shares

[thienlambi]

Company A issues 1,000 stated preferred shares at $75 per share. 1 preferred share can converted into 10 common shares no par value. Assumed 1,000 state preferred shares are converted.
Dr Preferred Share 75,000
Excess of stated value 25,000
Cr Common Share 100,000
( this is recorded from " Accounting Principles " 2nd Gen )

I understand that 75,000 = $75 * # of stated preferred shares. 25,000 is the difference of preferred share book value and the common share value. However, I am not sure how or where they get 100,000 value common share.