Andes Corp. had shareholders' equity on the balance sheet of $2,850,000 at the end of 2021. During 2022 the company had net income of $214,000 and paid dividends to shareholders of half of its net income. In addition, it issued new common stock valued at $100,000 and 20 year bonds at par ($400,000). The value of shareholders' equity at the end of 2022 is: A. $2,592,00 0 B. $3,057,00 0 C. $3,064,00 0 D. $3,357,00 0