A company's January 1, 2014 balance sheet reported total assets of $129,000 and total liabilities of $31,000. During January 2014, the following transactions occurred: (A) the company issued stock and collected cash totaling $39,000; (B) the company paid an account payable of $6,900; (C) the company purchased supplies for $1,900 with cash; (D) the company purchased land for $51,000 paying $19,000 with cash and signing a note payable for the balance. What is total stockholders' equity after the transactions above?

A. $137,000.

B. $98,000.

C. $211,100.

D. $39,000.