Nelson Company experienced the following transactions during Year 1, its first year in operation. 1. Issued $12,000 of common stock to stockholders. 2. Provided $4,600 of services on account. 3. Paid $3,200 cash for operating expenses. 4. Collected $3,800 of cash from accounts receivable. 5. Paid a $200 cash dividend to stockholders. The total amount of assets shown on Nelson Company's December 31, Year 1 balance sheet is: Multiple Choice $12.600. $13,400. $12,400. O $13.200