The account balances for a company are listed below. All balances are as of Dec. 31, 2017, except where noted otherwise

Accounts Payable	$7,200	Rent Expense	$2,100
Accounts Receivable	8,400	Equipment	74,500
Salaries Payable	5,600	Furniture	16,600
Notes Payable (due 12/31/19)	20,900	Depreciation Expense	4,000
Dividends	3,000	Accumulated Depreciation	10,000
Sales Revenue	139,500	Cash	14,000
Notes Payable (due 4/30/18)	2,500	Common Stock	???
Cost of Goods Sold	60,900	Trademark	8,000
Loss of Sale of Equipment	4,500	Retained Earnings (1/1/17)	56,200
Inventory	19,800	Marketable Equity Securities	300
Interest Expense	9,750	Gain on Sale of Building	2,450
Salary Expense	30,450	Prepaid Insurance Expense	500
Unearned Revenue	3,800	Copyright	6,000

Determine the common stock balance as of Dec. 31, 2017:

	A.	$20,650
	B.	$14,650
	C.	$2,850
	D.	$11,350
	E.	$17,150

	A.	$41,550
	B.	$42,050
	C.	$36,050
	D.	$30,250
	E.	$32,300