Splish Brothers Inc. began the year with $151200 in its Common Stock account and a debit balance in Retained Earnings of $64800. During the year, the company earned net income of $32400 and declared and paid $10800 of dividends. In addition, the company sold additional common stock amounting to $39600. Based on this information, what should the transaction analysis show for the ending total of all stockholders' equity accounts?

$298800

$147600

$198000

$277200