Beginning balances in the equity accounts were as follows: Common stock, at par $2,500 Paid-in capital in excess of par 11,000 Treasury stock (8,000) Retained earnings 25,000 Total stockholders equity $30,500 The following transactions occurred during the year: a. Net income was $6,500. b. Dividends were $1,500. c. Purchase of treasury stock, $1,400. d. Issued shares of stock for $1,000. Total par value of these shares was $400. Compute COMMON STOCK, AT PAR as of the end of the year. Write the dollar amount of your answer. (Do not write the dollar sign.)