14. Loser Co.'s beginning balance in Common Stock was $30,000 of $5 par stock. During the year, Julien Co. issued $60,000 in $6 par stock. If Julien reacquired 200 shares of $5 par stock, and 150 of $6 par stock, all at a price of $7, what should the balance in the Common Stock account be at year end? a. $90,000 b. $88,100 c. $87,550 d. $85,000