The following accounts and balances appear in the general ledger of Willow 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, Retained earnings $40,000. A balance sheet constructed on December 31, 2019, would report total contributed capital (stockholders investments) of:

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