A Corporation Reported the Following During 2015: Net Income $175,250;a

A corporation reported the following during 2015: Net income $175,250;a sale of 10,000 shares of $5 par value common stock for $8.75 per share;a purchase of treasury stock costing $24,750;a sale of treasury stock costing $15,500 for $14,695;a declaration and distribution of a $39,000 cash dividend;a declaration and distribution of a "small" stock dividend of 5,000 shares of $5 par value common stock at a total market value of $50,000.What was the increase in owners' equity during 2015?

A) $213,695
B) $188,695
C) $198,195
D) $173,195