Benedict Company compiled the following financial information as of December 31, 2010: Revenues $280,000 Common stock 60,000 Equipment 80,000 Expenses 250,000 Cash 70,000 Dividends 20,000 Supplies 10,000 Accounts payable 40,000 Accounts receivable 30,000 Retained earnings, 1/1/10 150,000 Benedict's stockholders' equity on December 31, 2010 is