A company reported the following amounts (in thousands) at the end of the first year of operations: Dividends $???; Total Liabilities $90; Revenue 140; Total Assets 200; Common Stock 40; Expenses 44. What is Total Stockholders Equity at the end of the year and what were Dividends for the year?

Select one:

a. Stockholders' Equity: $110 ; Dividends: $26

b. Stockholders' Equity: $110 ; Dividends: $20

c. Stockholders' Equity: $136 ; Dividends: $0

d. Stockholders' Equity: $70 ; Dividends: $26

e. Stockholders' Equity: $70 ; Dividends: $0