Dl2T-b8 Company reported the following account balances at

December 31, 2029:

Cost of goods sold ................ $39,000

Salaries payable .................. $16,000

Accumulated depreciation .......... $23,000

Cash .............................. $19,000

Inventory ......................... $61,000

Accounts payable .................. $36,000

Common stock ...................... ?

Accounts receivable ............... $41,000

Retained earnings ................. $55,000 (at January 1, 2029)

Salaries expense .................. $28,000

Land .............................. ?

Interest revenue .................. $59,000

Supplies .......................... $17,000

Notes payable ..................... $48,000 (due March 1, 2031)

Patent ............................ $32,000

Sales revenue ..................... $93,000

Dividends ......................... ?

Equipment ......................... $56,000

Income tax expense ................ $25,000

Additional information: 1) Dividends declared by Dl2T-b8 Company during 2029 equaled 35% of the net income for 2029.

2) Total equity at December 31, 2029 is equal to 350% of the total current liabilities at December 31, 2029.

Calculate the common stock account balance at December 31, 2029.