The following account balances were drawn from the 2013 financial statements of Gunn Company Cash $4,400 Accounts Receivable 1,500 Land 8,000 Accounts Payable 1,250 Common Stock ? Retained Earnings, Jan 1 2,700 Revenue 9,500 7,250 Expenses Based on the above information, what is the balance of Common Stock for Gunn Company? a. $9,950 b. $10,400 C. $7,700 d. $450