How to calculate this?

4. Orchid, Inc. reported the following amounts at the end of the first year of operations: Item Common stock Total expenses Total assets Amount Item $200 Dividends declared $680 Total liabilities $600 Amount $40 $320 What are the retained earnings of Orchid at the end of the year, and what amount of revenue was earned during the year? a. Retained earnings are $80 and revenue earned totaled $800 b. Retained earnings are $80 and revenue earned totaled $880 c. Retained earnings are $280 and revenue earned totaled $600 d. Retained earnings are $280 and revenue earned totaled $800