A company began the year with assets of $100,000 and liabilities of $75,000. During the year assets increased by $12,000 and liabilities decreased by $9,000.

Use the information above to answer the following question. What is the amount of the change in stockholders' equity during the year?

A) $21,000 decrease

B) $3,000 increase

C) $21,000 increase

D) $3,000 decrease