Bramble Corp. began the year with $123500 in its Common Stock account and adebitbalance in Retained Earnings of $52900. During the year, the company earned net income of $26500 and declared and paid $8800 of dividends. In addition, the company sold additional common stock amounting to $32300. Based on this information, what should the transaction analysis show for the ending total of all stockholders' equity accounts?

A. $244000

B. $120600

C. $226400

D. $161700