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

Madrid Company has provided the following data (ignore income taxes) : 2016 revenues were $77,500.
2016 net income was $33,900.
Dividends declared and paid during 2016 totaled $5,700.
Total assets at December 31, 2016 were $217,000.
Total stockholders' equity at December 31, 2016 was $123,000.
Retained earnings at December 31, 2016 were $83,000.
Which of the following is not correct?

A) 2016 expenses were $43,600.
B) Total liabilities at December 31, 2016 were $94,000.
C) Retained earnings increased $33,900 during 2016.
D) Common stock at December 31, 2016 was $40,000.