Accounting question

          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