DeLoach Company incorporated on January 1, 2023 and had the following four common stock transactions during the year: Issued 1,000 shares of $1 par common stock at par Issued 3,000 shares of $1 par common stock at $15 per share Issued 4,000 shares to $1 par common stock for land with a market value of $80,000 Purchased 500 shares of its $1 par common stock for a total price of $12,500 If DeLoach earned net income of $50,000 and paid dividends of $10,000, what is total stockholders' equity at December 31,2023 ? a. $126,000 b. $153,500 C. $166,000 d. $178,500