how did they get $110,000 as the stockholder's equity ? please show step by step

Use the following information to complete the next two questions: The balance sheet for a company at December 31, 2020 indicated that total assets were $155,000 and total liabilities were $80,000. At December 31, 2021, assets had increased by $22,000. Additional information for 2021 included the following: Revenues Expenses Dividends $110,000 68,000 7,000 What was total SHE on December 31, 2021? Select one: a. 110,000 b. 177,000 c. 75,000 d. 68,000 e. 112,000