4. On January 1, 20A, two individuals invested $300,000 each to form Gaudium Corporation. Gaudium had total revenues of $80,000 during 20A and $300,000 during 20B. Total expenses for the same periods were $35,000 and $86,000 respectively. Cash dividends paid out to stockholders totaled $10,000 in 20A and $20,000 in 20B. What was Gaudium's total stockholders' equity at the end of 20B? At the end of 20B