Question 5 (1 point) Star Corporation reported the following amounts at the end of the first year of operations, December 31, 2021: common shares $70,000; sales revenue $100,000; total assets $180,000, dividends $10,000, and total liabilities $40,000. Shareholders' equity and retained earnings on December 31, 2021 would be respectively: A) shareholders' equity $140,000 and retained earnings $90,000 B) shareholders' equity $140,000 and retained earnings $70,000 C) shareholders' equity $180,000 and retained earnings $110,000 D) shareholders' equity $190,000 and retained earnings $110,000