ABC Corporation has compiled the following list of account balances of various assets, liabilities, revenues and expenses on December 31, 2019, the end of its first year of operations. Common stock 12,600 Accounts payable 2,500 Salary expense 4,500 Repairs expense 800 Dividends 5,000 Truck 8,500 Equipment 6,300 Notes payable 8,200 Cash 17,600 Supplies expense 1,600 Service revenue 21,800 Gasoline expense 800 The stockholders equity for ABC Corporation on December 31, 2019 is: A) $22,500 B) $27,700 C) $21,700 D) $22,600