Better Beer Brewing Inc. had beginning total stockholders' equity of $160,000. During the year, total assets increased by $240,000 and total liabilities increased by $120,000. The company's net income was $180,000. No additional investments were made; however, dividends were declared during the year. How much were the dividends?

		$20,000.
		$60,000.
		$140,000.
		$220,000.