Emaline Company reports total assets and total liabilities of $850,000 and $450,000, respectively, at the conclusion of its first year of business. The company earned $190,000 during the first year and declared and paid $60,000 in dividends. What was Emaline's contributed capital at year end?

A. $210,000

B. $270,000

C. $340,000

D. $400,000

E. $530,000