The Retained Earnings balance of Mantua Company was $128,700 on January 1, 2022. Net income for 2022 was $72,820. If Retained Earnings had a credit balance of $57,750 after closing entries were posted on December 31, 2022, and if additional stock of $35,750 was issued during the year, dividends declared during 2022 were 單選題 (2分) A. $143,770 B. $106.700 C. $179,520 DD. $158,125