The account balances for Chesapeake Company are listed below. All balances are as of December $31,2022,$ except where noted otherwise.

Determine the Common Stock amount on December $31,2022$:

Select one:

a$.$ $$170,950$

b$.$ $$60,500$

c$.$ $$74,880$

d$.$ $$110,370$

e$.$ $$153,700$