Ending Liabilities Were $67,000,beginning Equity Was $87,000,common Stock Issued During

Ending liabilities were $67,000,beginning equity was $87,000,common stock issued during year totaled $31,000,expenses for the year were $22,000,dividends declared totaled $13,000,ending equity for the year was $181,000,and beginning assets for the year were $222,000. What was net income for the year?

A) $ 41,000
B) $ 76,000
C) $ 53,000
D) $ 98,000
E) $ 35,000