A firm began operations on January 1, 2017, with contributed capital of $50,000. 2017 2018 Revenue $253,000 $572,000 Expense $125,400 $258,500 Dividends $35,200 $83,600 No other transactions affecting equity occurred. What was Retained Earnings and Total Equity at 12/31/18, respectively? Select one: O a. $229,900, $279,900 O b. $313,500, $363,500 O c. $322,300, $372,300 O d. $229,900, $279,900 O e. $92,400, $142,400