On January 1 of the current year, Jimmy's Sandwich Company reported stockholders equity totaling $132,000. During the current year, total revenues were $114,000 while total expenses were $103,500. Also, during the current year paid $38,000 in cash dividends. No other changes in equity occurred during the year. If, on December 31 of the current year, total assets are $214,000, the change in total stockholders equity during the year was: Multiple Choice An increase of $82,000 A decrease of $48,500. A decrease of $27,500. An increase of $27,500. An increase of $48,500.