The following shares have been issued by a corporation: 100,000 shares of common stock of $1 par issued at a market price of $4 per share. The entries to be shown in the Balance Sheet should include: a. current assets amounting to $100,000 b. cash account balance amounting to $400,000 c. owner's equity balance amounting to $500,000 d. common stock balance amounting to $500,000