Moran Steel started the year with total assets of $210,000 and total liabilities of $95,000. During the year the business recorded $200,000 in revenues, $110,000 in expenses, and dividends of $45,000. Stockholders' equity at the end of the year was

A :

$250,000

B :

$160,000

C :

$175,000

D :

$119,000