Please refer to Phenomenal Fun's balance sheet immediately before its board of directors declared a $100,000 dividend. What amount of total assets, liabilities, and stockholders' equity would the company report if the dividend were declared and paid simultaneously?

A. Total assets: $2,841,000 | Total liabilities: $1,341,000 | Total stockholders' equity: $1,600,000

B. Total assets: $2,941,000 | Total liabilities: $1,341,000 | Total stockholders' equity: $1,600,000

C. Total assets: $2,841,000 | Total liabilities: $1,241,000 | Total stockholders' equity: $1,600,000

D. Total assets: $2,941,000 | Total liabilities: $1,241,000 | Total stockholders' equity: $1,700,000