The following account balances relate to the stockholders equity accounts of Kerbs Corp. at year-end.

Common stock, 10,500 and 10,000 shares,
respectively, for 2017 and 2016	2017 $157,800	2016 $130,700
Preferred stock, 5,000 shares	2017 129,800	2016 129,800
Retained earnings	2017 302,300	2016 248,000

A small stock dividend was declared and issued in 2017. The market value of the shares was $10,800. Cash dividends were $15,700in both 2017 and 2016. The common stock has no par or stated value.

What is the Net Income for 2017?

What is the common stock for 2017?