$15,400ExplanationAssets = Liabilities + Equity$8,800 + $3,000 + $16,000 = $2,500 + EquityEquity = $25,300Equity = Common stock + Retained earnings$25,300 = Common Stock + ($5,400 + $19,000 - $15,500)$25,300 = Common Stock + $9,900Common Stock = $15,400