The corporate charter of Ayayai Corp, allows the issuance of a maximum of 4,600,000 shares of $1 par value common stock. During its first three years of operation, Chris issued 2,120,000 shares at $13 per share. It later acquired 72,000 of these shares as treasury stock for $23 per share. Based on the above information, answer the following questions: What is the balance of the Common Stock account? Balance of the Common Stock account $