Consider the following information related to Honor Inc.:

Common stock at the beginning of the year $$7,400$

Common stock issued during the year $2,600$

Net income for the year $5,760$

Dividends paid during the year $2,560$

Which of the following is the accurate way of reporting the common stock and retained earnings on the statement of stockholders' equity at the end of the year?

a$.$ $$7,400$ is shown as common stock, and $$5,760$ is shown as retained earnings.

b$.$ $$10,000$ is shown as common stock, and $$3,200$ is shown as retained earnings.

c$.$ $$13,200$ is shown as common stock, and $$0$ is shown as retained earnings.

d$.$ $$10,000$ is shown as common stock, and $$5,760$ is shown as retained earnings.