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

Lena Company has provided the following data (ignore income taxes) :
2010 revenues were $99,000.
2010 expenses were $47,800.
Dividends declared and paid during 2010 totaled $9,500.
Total assets on December 31,2010 were $177,000.
Total liabilities on December 31,2010 were $89,000.
Contributed capital on December 31,2010 was $28,000.
Which of the following is not correct?

A) 2010 net income was $51,200.
B) Total stockholders' equity on December 31, 2010 was $88,000.
C) Retained earnings increased $41,700 during 2010.
D) Retained earnings on December 31, 2010 were $41,700.