At January 1, 2018, Beckett, Inc. reported $996 in liabilities. For the year ended December 31, 2018, Beckett reported revenues of $980, expenses of $924, and dividends of $36. During the year, the firm issued $90 in common stock. There were no other items affecting equity. Assets at December 31, 2018 were $2,174 and liabilities increased during the year by $24. What were assets at January 1, 2018? Select one: a $2,040 b. $2,060 c. $2,130 d. $2,308 e $2,260