Barber Company Has the Following Information Available for the Most

Barber Company has the following information available for the most current year:
$\begin{array} { l } \text {Paid-in capital, January 1, 2014 }&\$ 475,000\\ \text {Retained earnings, January 1, 2014 }&\$100,000 \\ \text { Total revenues in 2014}&\$ 870,000\\ \text {Total expenses in 2014 }&\$550,000 \\ \text {Dividend declared in 2014 }&\$70,000 \\ \text {Dividend paid in 2014 }&\$ 0\\ \text {Investments by owners in 2014 }&\$10,000 \\\end{array}$

What was the total amount of Retained Earnings for Barber Company at December 31,2014?

A) $30,000
B) $250,000
C) $350,000
D) $420,000