accounting

At January 1, 2022, Troyer Industries reported Retained Earnings of $350,000. During 2022, Troyer had a net loss of $75,000 and paid dividends to the stockholders of $50,000. At December 31, 2022, the balance in Retained Earnings is

	A.	$225,000 credit.
	B.	$350,000 debit.
	C.	$275,000 debit.
	D.	$300,000 credit.

Jamal Company began the year 2022 with $126,000 in its Common Stock account and a debit balance in Retained Earnings of $54,000. During the year, the company earned net income of $27,000, and declared and paid $9,000 of dividends. In addition, the company sold additional common stock amounting to $33,000. Based on this information, what should the transaction analysis show for total stockholders' equity at the end of 2022?

	A.	$231,000
	B.	$123,000
	C.	$249,000
	D.	$165,000