The following account balances were drawn from the incomplete financial records of Grayson Company before finalizing the financial statements: Cash Accounts receivable Land $6,300 Accounts payable $3,400 Common stock s 2,200 $9,900 Retained earnings, Jan.1 4,600 $11,400 8,200 Revenue Expenses Based on the above information, what is the balance of Common Stock for Grayson Company? Multiple Choice $12.800 $12,300 $9,600