please help me find what the common stock is as of 12/31/2019

Income Statement year ending 2020 Sales Revenues Cost of goods sold Fixed costs Selling general, and administrative expenses Depreciation EBIT Interest expense Taxable income Taxes Net Income $120,000 30,000 20,000 25,000 7,000 2,000 ** Tax rate Dividens paid 40% $1000 ASSETS Current Assets Cash Accounts receivable Inventories Total current assets $6,000 2.000 Partial Balance Sheet 12/31/2019 LIABILITIES Current Liabilities $3,000 Notes payable 6,000 Accounts payable 5.000 Total current liabilities Long-term debt Total Liabilities 76,000 OWNERS' EQUITY 10.000 Retained earnings (1) Common stock 21.000 Gross Fixed assets Accumulated depreciation Net Fixed assets Ini 25,000 Gross Fixed assets Accumulated depreciation Net Fixed assets Intangible assets 76,000 OWNERS' EQUITY 10,000 Retained carnings (1) Common stock 0 Total owner's equity 25,000 TOTAL ASSETS TOTAL LIABILITIES & OWNER'S EQUITY (1) These are cumulative retained earnings but textbook simply calls it retained earnings $8,000 2.000 ASSETS Current Assets Cash Accounts receivable Inventories Total current assets Gross Fixed assets Accumulated depreciation Net Fixed Assets Intangible assets Total long-term assets Partial Balance Sheet 12/31/2020 LIABILITIES Current Liabilities $7,000 Notes payable 9,000 Accounts payable 4,000 Total current liabilities Long-term debt 109,000 Total liabilities OWNERS' EQUITY Retained earnings 0 Common stock Total owner's equity TOTAL LIABILITIES & OWNER'S EQUITY TOTAL ASSETS