At January 1, 2011, Poole Reported Retained Earnings of $50,000

At January 1, 2011, Poole reported Retained Earnings of $50,000.Dividends for the year totalled $10,000.At December 31, 2011, the company will report Retained Earnings of

A) $13,500.
B) $36,500.
C) $40,000.
D) $43,500.