Metropolitan Casting Services started the year with total assets of $120,000 and total liabilities of $55,000. The revenues and the expenses for the year amounted to $120,000 and $70,000, respectively. During the year, the company did not issue any common stock, but it distributed dividends of $45,000. Calculate the amount of increase or decrease in stockholders' equity for the year. A. a $5,000 increase B. a $65,000 decrease C. a $45,000 increase D. a $70,000 increase