The following account balances were drawn from the financial statements of Grayson Company: Cash $ 5,700 Accounts payable $ 1,900 Accounts receivable $ 2,800 Common stock ? Land $ 9,300 Retained earnings, January 1 $ 4,000 Revenue $ 10,800 Expenses $ 7,900 Based on the above information, what is the balance of Common Stock for Grayson Company