ABC Company's accounting records reported the following account balances as of December 31, 2028: Additional information: ABC Company's total equity at December 31, 2028 was equal to 75% of the total liabilities at December 31, 2028. Calculate the balance in the common stock account at December 31, 2028.

ABC Company's accounting records reported the following account balances as of December 31, 2028: Inventory .$54,000 Trademark ............... \$16,000 Interest revenue .......... \$35,000 Accounts receivable ........ \$48,000 Cost of goods sold ........ \$31,000 Utilities expense .......... \$24,000 Salaries payable .......... \$19,000 Accumulated depreciation .... \$37,000 Land ? Dividends ............... \$11,000 Income tax expense ........ $23,000 Common stock ............. ? Rental revenue ............ \$36,000 Supplies ............... \$28,000 Notes payable ............ \$74,000 Retained earnings ......... \$25,000 (at Jan. 1, 2028) Sales revenue ............. \$93,000 Equipment ,$82,000 Copyright .............. \$41,000 Accounts payable .......... \$79,000 Salaries expense .......... \$38,000 Cash +$17,000 Additional information: ABC Company's total equity at December 31, 2028 was equal to 75% of the total liabilities at December 31, 2028. Calculate the balance in the common stock account at December 31, 2028