CVS Health Corp. had the following transactions during January, the first month of its operations:

Issued $20,000$ shares of common stock in exchange for $$240,000.$

Purchased equipment for $$480,000,$ using a $$120,000$ cash down payment and signing a note payable for the balance.

Received $$3,000$ from a customer for services to be performed in February.

Made a $$36,000$ payment on the note payable from the purchase of the equipment.

Total monthly sales: Cash sales $$90,000$ Credit Sales $($Acct$.$ Receivable$)$: $$43,200$

Purchased supplies on credit for $$38,400.$

collected $$14,400$ from customers on account.

Paid $$3,000$ for January employee wages.

Received a utility bill for $$1,100$ which will be paid next month.

What is Total Stockholders' Equity at the end of January?

Select one:

a$.$ $$327,000$

b$.$ $$153,100$

c$.$ $$372,100$

d$.$ $$280,200$

e$.$ $$369,100$