The account balances for a company are listed below. All balances are as of December 31, 2019, except where noted otherwise. Prepaid Insurance Expense $ 500 Equipment 75,000 Cash 16,600 Rent Expense 1,700 Accumulated Depreciation 7,000 Furniture 14,000 Unearned Revenue 4,500 Notes Payable (due 12/31/21) 10,900 Dividends 2,000 Sales Revenue 53,600 Accounts Receivable 8,400 Retained Earnings (1/1/19) 10,650 Supplies 3,000 Salary Expense 22,000 Cost of Goods Sold 24,600 Salaries Payable 1,600 Depreciation Expense 1,350 Common Stock ? Goodwill 10,000 Utility Expense 5,400 Supplies Expense 400 Marketable Equity Securities 9,500 Notes Payable (due 10/31/20) 1,000 Service Revenue 45,300 Accounts Payable 7,200 Determine the Common Stock balance as of December 31, 2019: O A. $94,150 B. $104,800 C. $55,200 D. $52,700 E. $61,350