What is the balance that should be reported for stockholders' equity at December 31, 2013?

$105,000

$91,000

$139,000

None of these answers are correct.

$125,000

The following items are taken from the financial statements of A Company for the year ending December 31, 2013 $ 19,000 11,000 28,000 21,000 11,000 40,000 14,000 12,000 3,000 70,000 6,000 17,000 65,000 32,000 125,000 4,000 6,000 210,000 Accounts payable Accounts receivable Accumulated depreciation equipment Advertising expense Common stock Dividends Depreciation expense Insurance expense Note payable, due 6/30/14 Prepaid insurance (12-month policy) Rent expense Retained earnings (1/1/13) Salaries and wages expense Service revenue Supplies Supplies expense Equipment