Selected Balance Sheet Accounts (alphabetical order) of Burns Inc. appears below. 2019 2018 $330,000 $490,000 360.000 290,000 860,000 980.000 989 1,280,000 Accounts Receivable Accounts Payable Bank Loan Payable Common Shares 1,108,000 Equipment (net) Inventory Prepaid Rent Expense 51,000 CO 500,000 520,000 68,000 650,000 390,000 Retained Earnings 880,000 720,000 180,000 Unearned Revenue 130.000 What is the balance of cash collected for the issuance of common shares in year 2019? Assuming $60,000 stock dividend was declared and distributed in year 2019 and no stock repurchase and cancellation occurred in year 2019. $112,000. $172,000. $60,000. $40,000