During its first year of operations, Vader Corp. issued 15,000 shares of its $1 par common stock for $65,000. In June, Vader issued an additional 5,000 shares of the same $1 par common stock for $8.25 each. During September, Vader repurchased 2,500 shares for $25,000; this left Vader with 17.500 shares outstanding. What is the balance in the Common Stock account as of December 31 st? $81,250 $106,250 $17.500 $20,000 None of the above