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

Lena Company has provided the following data (ignore income taxes) : 2014 revenues were $99,000.
2014 expenses were $47,800.
Dividends declared and paid during 2014 totaled $9,500.
Total assets at December 31, 2014 were $177,000.
Total liabilities at December 31, 2014 were $89,000.
Common stock at December 31, 2014 was $28,000.
Which of the following is correct?

A) 2014 net income was $41,700.
B) Total stockholders' equity at December 31, 2014 was $236,000.
C) Retained earnings at December 31, 2014 were $60,000.
D) Retained earnings at December 31, 2014 were $41,700.