Berhnardt Corporation reported the following amounts at the end of the first year of operations, Common shares - $226757: Revenues - $996272; total assets $878437 and total liabilities $542840. Assuming that $57255 of dividends were declared during the year, the shareholders' equity at the end of the year would be: Select one: a. $51585 b. $108840 c. $278342 d. $335597