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

2014 revenues were $76,000.

2014 net income was $32,000.

Dividends declared and paid during 2014 totaled $5,000

Total assets at December 31, 2014 were $195,000.

Total stockholders equity at December 31, 2014 were $103,000.

Retained earnings at December 31, 2014 was $85,000.

There is no gain or loss incurred during 2014.

Which of the following is not correct?

The companys total liabilities at December 31, 2014 were 92,000

The companys retained earnings increased 32,000 during 2014

The companys contributed capital at December 31, 2014 was 18,000

2014 expenses were 44,000