Comet Inc. has retained earnings of $150,000 on January 1, 2020. The fiscal year end December 31, 2020. Throughout the year, Comet Inc. paid dividends of $32,000 and earned Net income of $123,000. The company also issued shares at a total of $15,000. Which of the following is ending retained earnings at December 31, 2020? a) $226,000 b) $211,000 c) $305,000 d) $241,000