Ti6xe Corporation reported the following information for 2031: Assets Liabilities Common stock Retained earnings January 1 $287,900 $125,800 ? ? December 31 $346,000 $140, 500 $152,400 $ 53,100 During 2031, Ti6xe Corporation reported a net income of $46,700 and declared and paid dividends totaling $34,600. Calculate the common stock balance at January 1, 2031