Opera Corporation reports the following items in the stockholders equity section of its Balance Sheet:

Common Stock - at par	$ 220,000
Paid-in Capital in Excess of Par - Common	$ 94,000
Preferred Stock - at par	$ 110,000
Paid-in Capital in Excess of Par - Preferred	$ 5,000
Retained Earnings	$ 50,000
Treasury Stock	$ 32,000

What is Opera Corporations total stockholders equity?

	a.	$479,000
	b.	$447,000
	c.	$429,000
	d.	$461,000 Please write out how you solved this problem