Superior has provided the following information for its recent year of operation:

The common stock account balance at the beginning of the year was $13,000 and the year-end balance was $16,500.

The additional paid-in capital account balance increased $3,800 during the year.

The retained earnings balance at the beginning of the year was $75,000 and the year-end balance was $92,000.

Net income was $39,000.

How much were Superior's dividend declarations during its recent year of operation?

A. $39,000.

B. $56,000.

C. The dividend declarations can not be determined given the above information.

D. $22,000.