L Question 15 Augustin Company entered in the following transactions during 2020. The company was started when it received $19,000 cash from the owners who purchased stock. The company purchased equipment on January 1 that cost $10,000 cash. The equipment had a three-year useful life and a $1,000 salvage value. Augustin Company uses straight-line depreciation. Services provided for cash were $7,000. $1,600 of supplies was purchased on account. Services provided on account were $9.500. On November 1, the company paid cash of $3,600 in advance for six months rent, beginning immediately. Cash collections of accounts receivable amounted to $3,500. . $500 of the accounts payable was paid. . Supplies on hand as of December 31 amounted to $600. A $300 cash dividend was declared and paid to the owners. The amount of common stock as of December 31, 2020 was: Oa. $18,700 Ob. $9.000 Oc $19,000 Od. $20,000 Oe. $13,000