Thomson Company started business on January 1 of Year 1. On December 31 of Year 1, Thomson had the following account balances:

Accounts receivable:	$145,000
Sales revenues:	$991,000
Income taxes payable:	$29,000
Loan payable:	$60,000
Cost of goods sold:	$627,000
Cash:	$80,000
Inventory:	$33,000
Operating expenses:	$235,000
Income tax expense:	$30,000
Accounts payable:	$60,000
Property, Plant, and Equipment:	$166,000
Prepaid Rent:	$60,000
Bonds Payable:	$150,000
Capital Stock:	$86,000

Given these data, what is the total amount of Thomsons Stockholders Equity as of December 31 of Year 1?

a. 86,000

b. 99,000

c. 185,000

d. 299,000

e. 484,000

Any help would be greatly appreciated!