Fatima Company compiled the following financial information as of December 31, 2013: Revenues $140,000 Common Stock 45,000 Equipment 40,000 Accumulated depreciation on equipment 15,000 Expenses 60,000 Cash 35,000 Dividends 20,000 Supplies 5,000 Accounts payable 20,000 Accounts receivable 15,000 Retained earnings, 1/1/13 50,000 Fatimas stockholders equity on December 31,2013 is:

a. $105,000

b. $140,000

c. $60,000

d. $155,000