The baldwin Company currently has the following balances ok their balance sheet:

Total Assets $235,131

Total Liabilities $137,720

Retained Earnings $41,815

Supoose nect year the Baldwin Company generates $44,200 in net profit, pays $12,000 in dividends, total assets increase by $55,000, and total liabilities remain unchanged. What will ending Baldwins balance in Common Stock be next year?

a) $78,396

b) $142,796

c) 469,666

d) 353,836