Sunland Company began the year with $126800 in its Common Stock account and a balance in Retained Earnings of $54200. During the year, the company earned net income of $26500 and declared and paid $9100 of dividends. In addition, the company sold additional common stock amounting to $32100. Based on this information, what should the transaction analysis show for the ending total of all stockholders' equity accounts?

$230500

$248700

$122100

$166300