A company's January $1,2022$ balance sheet reported total assets of $$122,000$ and total liabilities of $$38,000.$ During January $2022,$ the following transactions occurred: $($A$)$ the company issued stock and collected cash totaling $$32,000$; $($B$)$ the company paid an account payable of $$6,200$; $($C$)$ the company purchased supplies for $$1,200$ with cash; $($D$)$ the company purchased land for $$58,000,$ paying $$12,000$ with cash and signing a note payable for the balance. What is total stockholders' equity after the transactions above?

Multiple Choice

$$116,000$

$$197,800$

$$32,000$

$$84,000$