On its balance sheet dated December 31, 2019, Coral Ltd. has 10,000 common shares issued and outstanding at an average price of $15 per share. During 2020, it reported the following:

The average price of common shares and preferred shares remain unchanged throughout the year. At December 31, 2020, the common shares account would have a balance of:

a.9,000

b.14,000

c.27,500

d.None of the other alternatives are correct

e.135,000