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

Madrid Company has provided the following data (ignore income taxes) :
2010 revenues were $77,500.
2010 net income was $33,900.
Dividends declared and paid during 2010 totaled $5,700.
Total assets on December 31,2010 were $217,000.
Total stockholders' equity on December 31,2010 was $123,000.
Retained earnings on December 31,2010 were $83,000.
Which of the following is not correct?

A) 2010 expenses were $43,600.
B) Total liabilities on December 31, 2010 were $94,000.
C) Retained earnings increased $33,900 during 2010.
D) Contributed capital on December 31, 2010 was $40,000.