Metropolitan Casting Services started the year with total assets of $90,000 and total liabilities of $45,000. The revenues and the expenses for the year amounted to $150,000 and $80,000, respectively. During the year, the company did not issue any common stock, but it distributed dividends of $55,000. Calculate the amount of increase or decrease in stockholders' equity for the year O A. a $45,000 decrease OB. a $15,000 increase O c. a $55,000 increase OD. a $60,000 increase