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During 2 0 1 4 , Canton Company's assets increased $ 9 5 , 5 0 0 and the liabilities decreased $ 1 7 ,

During 2014, Canton Company's assets increased $95,500 and the liabilities decreased
$17,300. Canton Company's stockholders' equity at December 31,2014 was $211,500.
What amount was stockholders' equity at January 1,2014?
A. $98,700.
B. $324,300.
C. $133,300.
D. $289,700.
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