Thurman Corporation Issued 450,000 Shares of

Thurman Corporation issued 450,000 shares of $.50 par value capital stock at its 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 the end of this first year of operations,the balance of the Common Stock account is:

A) $1,800,000.
B) $1,860,000.
C) $225,000.
D) $1,820,000.