Williams, Inc. started the year with total assets of $180,000, total liabilities of $120,000, and retained earnings of $54,000. During the year, the business recorded $300,000 in repair revenues, $210,000 in expenses, and the company paid dividends of $45,000. If Williams, Inc. ends the year with total assets of $240,000, and total liabilities of $105,000, what must be the amount of common stock issued during the year? Select one: A. $9,000 B. $30,000 C. $42,000 D. $15,000 E. None of the above