At January 1, 2010, LeAnna Industries Reported Retained Earnings of $130,000.During

At January 1, 2010, LeAnna Industries reported retained earnings of $130,000.During 2011, LeAnna had a net loss of $30,000 and paid dividends of $20,000.At December 31, 2011, the amount of retained earnings is

A) $130,000.
B) $140,000.
C) $100,000.
D) $80,000.