The following information pertains to the next four questions. At the beginning of 2010, X Company had assets of $300, liabilities of $150, and common stock of $50. During 2010 the company earned revenue of $400, incurred expenses of $250, and paid dividends of $100. All transactions were cash transactions. what is the amount of retained earnings at the beginning of 2012? a. 50 b. 100 c. 150 d. none of the above