Companys cash account had balance of 14000 on January 1

Receipts from customers- 50,000

payments for dividends- 10,000

receipts for dividends- 5,000

payments for merchandise- 25,000

receipts from issuance of stock- 20,000

On December 31, the companys cash balance is?

A 40,000

B 54,000

C 110,000

D 124,000