On January 1, 2017, Assembly System Corporation's common shares account had a balance of $250,000, representing 25,000 shares issued at $10 per share. On May 15, 2017, 12,000 shares were issued for $150,000 cash. On August 31, 2017, a 10% stock dividend was declared and distributed; the market price was $12 per share on August 13. What is the balance in Common Shares appearing on the statement of shareholders' equity on December 31, 2017? $300,000 $400,000 $440,000 $444,400 A