Thurman Corporation issued 460,000 shares of $0.50 par value capital stock at its date of incorporation for cash at a price of $5.0 per share. During the first year of operations, the company earned $160,000 and declared a dividend of $43,000. At the end of this first year of operations, the balance of the Common Stock account is:

A. $2,300,000.

B $230,000.

C. $2,417,000

D. $2,321,500.