Thurman Corporation issued 450,000 shares of $.50 par value capital stock at the date of incorporation for cash at a price of $4 per share. During the first year of operations, the company earned, $100,000, and declared a dividend of $40,000. At this end of the first year operations, the balance of the Common Stock account is : a) 1,800,000 c) $225,000 b) $1,860,000 d) $1,820,000