During 2013, Genoa Corporation Had Revenues of $198,000 and Expenses

During 2013, Genoa Corporation had revenues of $198,000 and expenses of $156,000. Dividends of $28,000 were paid during the year and additional stock was issued for $21,400. If total assets and total liabilities on January 1, 2013, were $130,000 and $56,000, respectively, how much is owners' equity on December 31, 2013?

A) $137,400
B) $109,400
C) $81,400
D) $65,400