Stockman Company had the following on the dates indicated:

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Stockman had no stock transactions in $2021,$ so the change in stockholders' equity for $2021$ was due to net income and dividends. If dividends were $$56,000,$ how much was Stockman's net income for $2021?$ Use the accounting equation and the statement of retained earnings.

A$.$ $$394,000$

B$.$ $$226,000$

C$.$ $$282,000$

D$.$ $$338,000$

Data table

$\backslash$table$[[,12/31/21,12/31/20],[$Total assets,$$,525,000,$$$,39,000],[$Total liabilities,,$230,000,,26,000]]$