Andrew's Fishing Supply began 2020 with total assets of $72,000, total liabilities of $25,000, and common stock of $8,000. During the year, the company reported $60,000 in sales revenue, $35,000 of expenses, and they paid dividends of $12,000 What was the value of stockholders' equity at the beginning of 2020? Select one: O a. $39,000 O b. $47,000 C. $52,000 d. $67,000 e. None of the above