Madrid Company has provided the following data (ignore income taxes):

2014 revenues were $93,500.

2014 net income was $35,800.

Dividends declared and paid during 2014 totaled $7,600.

Total assets at December 31, 2014 were $236,000.

Total stockholders' equity at December 31, 2014 was $156,000.

Retained earnings at December 31, 2014 were $98,000.

Which of the following isnotcorrect?

A.2014 expenses were $57,700.B.Common stock at December 31, 2014 was $58,000.C.Retained earnings increased $35,800 during 2014.D.Total liabilities at December 31, 2014 were $80,000.