Jordan's net income for the year ended December 31, Year 2 was $199,000. Information from Jordan's comparative balance sheets is given below. Compute the cash received from the sale of its common stock during Year 2 At December 31 Common Stock, $5 par value Paid-in capital in excess of par Retained earnings Year 2 Year 1 $ 514,000 $462,600 962,000 865,600 702,000 594,600 Mutiple Choice $147800 O O $51,400 $107400 $1,000 19400