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

2014 revenues were $76,500.

2014 net income was $34,200.

Dividends declared and paid during 2014 totaled $5,900.

Total assets at December 31, 2014 were $219,000.

Total stockholders' equity at December 31, 2014 was $112,000.

Retained earnings at December 31, 2014 were $61,000.

Which of the following is correct?

A.Retained earnings increased $28,300 during 2014.B.Total liabilities at December 31, 2014 were $46,000.C.Common stock at December 31, 2014 was $173,000.D.2014 expenses were $70,600