Splish Brothers Inc. started the year with $72000 in its Common Stock account and a credit balance in Retained Earnings of $52800. During the year, the company earned net income of $57600, and declared and paid $24000 of dividends. In addition, the company sold additional common stock amounting to $33600. As a result, the balance in retained earnings at the end of the year would be O $120000 O $86400 O $158400. O $192000