The following items are taken from the financial statements of the Bonita Service for the year ending December 31, 2021 Accounts payable Accounts receivable Accumulated depreciation - equipment Advertising expense Cash Common stock Dividends Depreciation expense Insurance expense Note payable, due 6/30/22 Prepaid insurance (12-month policy) Rent expense Retained earnings (1/1/21) Salaries and wages expense Service revenue Supplies Supplies expense Equipment $ 17900 11000 28300 20800 14700 41700 13800 11800 2900 70000 5800 17400 62450 31700 131700 4000 5900 212250 What is the amount that would be reported for stockholders' equity at December 31, 2021? $103250 $145350 $159850 $131550