Metropolitan Casting Services started the year with total assets of $ 100, 000 and total liabilities of $ 40,000. The revenues and the expenses for the year amounted to $ 140000 and $ 80,000, respectively. During the year, the company did not issue any common stock, but it distributed dividends of $ 40,000. Calculate the amount of increase or decrease in stockholders' equity for the year.

A. $ 20,000 increase

B. $ 60,000 decrease

C.$ 40.000 increase

D.$ 80,000 increase