Sheffield Corp. started the year with $63600 in its Common Stock account and a credit balance in Retained Earnings of $46600. During the year, the company earned a net income of $50900 and declared and paid $21200 of dividends. In addition, the company sold additional common stock amounting to $29700. As a result, the amount of its retained earnings at the end of the year would be $106000. $76300. $169600. $139900.