The following data applies to MowsArt, a lawn care company, for the year $2023$:

Total assets on January $1$st$,2023$ were $$240,000,$ and $$330,000$ on December $31$st$,2022.$

Total liabilities on January $1$ st$,2023$ were $$40,000$

Common Stock on January $1$st and December $31$st$,2023$ was $$1,000$

Additional Paid$-$in Capital on January $1$st and December $31$st$,2023$ was $$49,000$

Dividends during $2023$ totaled $$90,000$

$2023$ revenues were $$230,000$

$2023$ expenses were $$180,000$

Required:

What was the value of MowsArt's stockholders' equity as of January $1$st$,2023?$

January $1$st$,2023$ Stockholders' Equity

What was the net income of MowsArt for the year ended December $31$st$,2023?$

$2023$ Net Income