The following accounts and balances appear in the general ledger of Trower Corporation on December 31, 2019. Preferred stock $30,000, Common stock $60,000, Additional paid-in capital in excess of par value, preferred stock $7,000, Additional paid-in capital in excess of par value, common stock $18,000, and Retained earnings $40,000. A balance sheet prepared on December 31, 2019 would report total stockholders' equity of:

• A. $90,000
• B. $115,000
• C. $155,000
• D. $97,000