The common stock next year would be $32546
The total assets (current) =  $167,705 
Total assets (next year) = $167,705 +  $55,000 = $222705
The total liabilities (current)=  $69,461
The total liabilities (next year)=  $69,461
The total retained earnings (current) = $88,498 
The total retained earnings (next year) = $88,498 + 44,200 - $12000 = $120698
<u>Common stock (current)</u>
=  $167,705 - $69,461-$88,498 
= $9746
<u>Common stock (next year)</u>
= $222705 - $69,461 - $120698
= $32546
The common stock next year would be $32546
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