Als Automotive started the year with total assets of $250,000 and total liabilities of $180,000. During the year the business recorded $375,000 in revenues, $200,000 in expenses, and dividends of $35,000. Stockholders' equity at the end of the year was

A :

$210,000

B :

$455,000

C :

$270,000

D :

$520,000