Beginning balances in the equity accounts were as follows:

Common stock, at par $3,500

Paid-in capital in excess of par 11,500

Treasury stock (6,000)

Retained earnings 22,000

Total stockholders equity $31,000

The following transactions occurred during the year:

a. Net income was $4,500.

b. Dividends were $900.

c. Purchase of treasury stock, $400.

d. Issued shares of stock for $1,200. Total par value of these shares was $500.

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.)