Randy's Landscaping Company has compiled the following list of account balances of various assets, liabilities, revenues and expenses on December 31, 2013, the end of its first year of operations.

Common stock12,600Accounts payable2,500Salary expense4,500Repairs expense800Dividends5,000Truck8,500Equipment6,300Notes payable8,200Cash17,600Supplies expense1,600Service revenue21,800Gasoline expense800

The stockholders' equity for Randy's Landscaping on December 31, 2013 is:

$22,600

$22,500

$27,700

$21,700