A firm began operations on January 1, 2021 with total stockholders' equity of $50,000. Given for 2021 and 2022:

2021 2022

Revenues $253,000 $572,000

Expenses $125,400 $258,000

Dividends $35,200 $83,600

What was Total Stockholders' Equity at the end of each of the years? Select one:

a. 2021 2022 $92,400 $322,800

b. 2021 2022 $127,600 $280,400

c. 2021 2022 $92,400 $280,400

d. 2021 2022 $142,400 $322,800

e. 2021 2022 $142,400 $372,800

can you help me with the answer and the explanation, please?