The Net Income of Edwards Corporation Amounted to $74,000 for This

The net income of Edwards Corporation amounted to $74,000 for this year.The beginning balance of stockholders' equity was $32,000 and the ending balance was $75,000.The company issued no common stock during the year.What was the amount of dividends distributed during the year?

A) $75,000
B) $31,000
C) $149,000
D) $32,000