At the beginning of the year, a company's balance sheet reported the following balances: Total Assets $=$$$190,000$; Total Liabilities $=$$$25,420$; Common Stock of $$59,330$; and Retained Earnings $=$$$105,250.$ During the year, the company reported revenues of $$51,850$ and expenses of $$33,900.$ In addition, dividends for the year totaled $$22,600.$ Assuming no other changes to Retained earnings, the balance in the Retained earnings account at the end of the year would be:

Multiple Choice

$$145,800.$

$$109,900.$

$$74,450$