10. On January 1, you sold one round lot (i.e., 100 shares) of High Q Helmets stock at $21 per share. On March 1, a dividend of $2 per share was paid. On April 1, you covered the short sale by buying the stock at a price of $15 per share. You paid 50 cents per share in commissions for each transaction. What is the value of your account on April 1?

a. $300

b. $900

c. $600

d. $150