LLA, Inc. was capitalized through the issuance of 10,000 shares of $30 par common stock that was sold at $50 per share. LLA had net income as follows: Year 1 $100,000 Year 2 200,000 If, during Year 2, LLA paid dividends to its shareholders at $25 per share, what amount was LLA's retained earnings balance and shareholders' equity balance at the end of Year 2? Retained earnings Shareholders' equity A. $50,000 $550,000 B. $50,000 $800,000 C. $300,000 $550,000 D. $300,000 $800,000