At the beginning of $2022,$ Ironwood Company had assets of $$260,000$ and liabilities of $$172,000.$ During $2022,$ assets increased $$31,000$ and liabilities increased $$8,400.$ What was stockholders' equity at December $31,2022?$

Multiple Choice

$$110,600$

$$180,400$

$$48\mathrm{.}60$