Starfish Company showed common stock of $180,000, preferred stock of $20,000 and retained eamings of $150,000 on its December 31,2021 balance sheet. Starish reported in its financial statements on December 31,2022 : Starfish also declared and paid $15,000 in dividends. What was Starfish's retained eamings balance at Decomber 31,2022? a. $265,000 b. 5275,000 c. $245,000 d. $260,000