Ti6xe Corporation reported the following information for 2031: Assets Liabilities Common stock Retained earnings January 1 $294,800 $111,300 ? ? December 31 $346,000 $140,500 $152,400 $ 53, 100 During 2031, Ti6xe Corporation reported a net income of $47,600 and declared and paid dividends totaling $33,200. Calculate the common stock balance at January 1, 2031