The Accounts of Mason Company at the End of the Past

The accounts of Mason Company at the end of the past year report the following amounts:
$\begin{array}{llcc} \text { Accounts } &\text {Amount } \\ \hline\text { Dividends..................} &\$15,500\\ \text {Revenues............................ } &\$79,000\\ \text {Expenses.................................. } &\$43,800\\ \text { Common stock.............. } &2,000\\\end{array}$

If the beginning equity for the year was $173,000, calculate the ending equity for Mason Company.