A corporation commenced operations on January 1, 2019. It has the following account balances at December 31, 2019: Accounts Payable $35,000 Accounts 45,000 Receivable Bank Loan 65,000 Building 67,000 Cash 30,000 Equipment 23,000 Land 13,000 Net Income 29,000 Common Stock ? Unused Supplies 3,000 No dividends were paid. Calculate the balance in the Common Stock account.