Use the Following Information to Answer

Use the following information to answer:
The Williams Model Aircraft Repair Shop started the year with total assets of $180,000, total liabilities of $120,000, and retained earnings of $54,000. During the year, the business recorded $300,000 in repair revenues, $210,000 in expenses, and the company paid dividends of $45,000.
-The Williams' balance of stockholders' equity at the start of the year was:

A) $ 45,000
B) $ 6,000
C) $ 60,000
D) $300,000
E) None of the above