Presented below are data for Thornton Enterprises. 2019 $ 5,900 3,240 2020 $ 6,480 ? ? Assets, January 1 Liabilities, January 1 Stockholders' Equity, Jan 1 Dividends Common Stock Stockholders' Equity, Dec 31 Net Income 1,080 972 810 864 ? ? 1,280 864 Common stock values in the above table represent the change in Common stock during the year. What is the value of stockholders' equity on January 1, 2020? A $2,660 B $3,832 $3,940 D $2,860