Bean Products Company reported total retained earnings at December 31, Year 2 of $113,500. It provided the following information for Year 1 and Year 2:

	Year 2	Year 1
Retained earnings (beginning)	$132,500	$62,500
Revenues	446,000	435,000
Expenses	370,000	312,500
Dividends	?	52,500

How much dividends did the company pay in Year 2?

Select one:

A. $ 95,000

B. $145,000

C. $ 76,000

D. $135,000