Lorenta Company Has Provided the Following Data (Ignore Income Taxes)

Lorenta Company has provided the following data (ignore income taxes) : 2019 revenues were $117,300.
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 not correct?

A) 2019 net income was $69,500.
B) Total stockholders' equity at December 31,2019 was $88,000.
C) Total liabilities and stockholders' equity at December 31,2019 was $177,000.
D) Retained earnings on December 31,2019 were $41,700.