Madrid Company has provided the following data

$($ignore income taxes$)$:

$2014$ revenues were $$77,500.$

$2014$ net income was $$33,900.$

Dividends declared and paid during $2014$ totaled $$5,700.$

Total assets at December $31,2014$ were $$217,000.$

Total stockholders' equity at December $31,2014$ was $$123,000.$

Retained earnings at December $31,2014$ were $$83,000.$

Which of the following is not correct?

A$.2014$ expenses were $$43,600.$

B$.$ Total liabilities at December $31,2014$ were $$94,000.$

C$.$ Retained earnings increased $$33,900$ during $2014.$

D$.$ Common stock at December $31,2014$ was $$40,000.$