These account balances at December 31 relate to Sportplace, Inc.:

ccounts Payable

$51,700

Accounts Receivable

81,050

Common Stock

313,000

Treasury Stock

5,700

Bonds Payable

3,300

Paid-in Capital in Excess of ParCommon

240,000

Preferred Stock, 10%, $100 Par

85,000

Retained Earnings

71,900

Notes Receivable

12,800

What is total stockholders' equity for Sportplace,

Inc.?

A.$ 709 comma 900

$709,900

B.$ 704 comma 200

$704,200

C.$ 638 comma 000

$638,000

D.$ 715 comma 600

$715,600

E.

None of the above