At the beginning of the year Kayser Corporation had 10.000 shares of $5 par common stock outstanding that were originally issued for $20 per share. Kayser reacquired 200 shares for $22 per share and later sold the treasury stock for $25 per share. The balance in Common Stock immediately after the reacquisition of the 200 shares is: $200,000 $45, 600 $50,000 $195, 600