Precision Camera Services started the year with total assets of $80,000 and total liabilities of $45,000. The revenues and the expenses for the year amounted to $100,000 and $80,000 respectively. During the year, the company did not issue any common stock, but it distributed dividends of $40,000. What is the amount of stockholders' equity at the end of the year? O A. $100,000 OB. $15,000 O C. $80,000 OD. $40,000