To find out what this company has in the Common Stock, we will first add up its assets and then subtract its liabilities:

• Assets
  • Land Account - $26,000
  • Inventory Account - $10,000
  • Total Assets - $36,000

Now we subtract its liabilities:

• $36,000 - $6,000 = $30,000

Since we know that the company's accounts must be in balance because:

• Assets = Liabilities + Equity

We, therefore, deduce that the Common Stock account must be $30,000.