Barstock, Inc., began the year with total assets of $177,000 and liabilities of $112,000. During the year, the business earned revenue of $103,000 and incurred expenses of $48,000. The stockholders received cash dividends of $24,000. How much is stockholders" equity at year-end? A. $120,000 B. $96,000 C. $79,000 D. $31,000