The following account balances were drawn from the financial statements of Grayson Company: Cash $ 8,800 Accounts receivable Land $ 3,000 Accounts payable Common stock $ 2,500 ? $ 16,000 Retained earnings, January 1 $ 5,400 Revenue Expenses $ 19,000 $ 14,500 Based on the above information, what is the balance of Common Stock for Grayson Company? Multiple Choice $19,900 $900 $20,800 $15,400