Lena Company Has Provided the Following Data for Its 2019

Lena Company has provided the following data for its 2019 operations (ignore income taxes) : 2019 revenues were $99,000.
2019 expenses were $47,800.
Dividends declared and paid during 2019 totaled $9,500.
Total assets at December 31,2019 were $177,000.
Total liabilities at December 31,2019 were $89,000.
Common stock at December 31,2019 was $28,000.
Which of the following is correct?

A) 2019 net income was $41,700.
B) Total stockholders' equity at December 31,2019 was $236,000.
C) Retained earnings at December 31,2019 were $60,000.
D) Retained earnings at December 31,2019 were $41,700.