A company's January 1, 2019 balance sheet reported total assets of $134,000 and total liabilities of $46,000. During January 2019, the following transactions occurred: (A) the company issued stock and collected cash totaling $44,000; (B) the company paid an account payable of $7,400; (C) the company purchased supplies for $3,400 with cash; (D) the company purchased land for $64,000, paying $24,000 with cash and signing a note payable for the balance. What is total stockholders' equity after the transactions above?

Multiple Choice

• $240,600.

• $88,000.

• $44,000.

• $132,000.