Blue Spruce Corp. began the year 2022 with $146200 in its Common Stock account and a debit balance in Retained Earnings of $62600. During the year, the company earned net income of $31300, and declared and paid $10400 of dividends. In addition, the company sold additional common stock amounting to $38300. Based on this information, what should the transaction analysis show for total stockholders' equity at the end of 2022?

$268000

$142800

$288800

$191500

Can you explain for me??