Wilson Company has the following accounts and account balances at the end of its first year: Accounts payable, $4,000 Cash, $20,000 Common stock, ? Dividends, $1,000 Expenses, $17,000 Notes payable, $6,000 Prepaid insurance, $2,000 Revenues, $22,000 What is the balance of its common stock account at the end of the first year?