A company reported total stockholders' equity of $$175,000$ on its balance sheet dated

December $31,2021.$ During the year ended December $31,2022,$ the company reported net

income of $$20,500,$ declared and paid a cash dividend of $$4,500,$ declared and distributed a

$10\%$ stock dividend with a $$5,500$ total market value, and issued additional common stock for

$$45,000.$ What is total stockholders' equity as of December $31,2022?$

Multiple Choice

$$241,500.$

$$236,000.$

$$230,500$

$$245,000$