Jack Gregoire Jack Gregoire, an attorney, has a law corporation, Jack Gregoire Jack Gregoire, Attorney, Inc., that began the year with total assets of $ 135 comma 000 $135,000, total liabilities of $ 74 comma 000 $74,000, and stockholders' equity of $ 61 comma 000 $61,000. During the year, Jack Gregoire Jack Gregoire, Attorney, Inc., earned revenue of $ 95 comma 000 $95,000 and paid expenses of $ 32 comma 000 $32,000. Jack Gregoire Jack Gregoire, Attorney, Inc., also sold an additional $ 22 comma 000 $22,000 of stock and paid $ 18 comma 000 $18,000 in dividends. How much is the stockholders' equity in Jack Gregoire Jack Gregoire, Attorney, Inc., at year's end?