Leggs Company reports total assets and total shareholders' equity of $710,000 and $550,000, respectively, at the end of its first year of business. Leggs reported earnings of $200,000 and declared and paid dividends of $80,000 during its first year. Also, during the year, Leggs issued additional shares of stock for $90,000. What are Leggs' liabilities at year-end and contributed capital at the beginning of the year, respectively? A. $160,000;$210,000 B. $160,000;$230,000 C. $270,000;$210,000 D. $270,000;$230,000 E. $320,000;$330,000