At the beginning of its current fiscal year, Heygood Corp's balance sheet showed assets of $360,000 and liabilities of $147,000. During the year, liabilities decreased by $22,000. Net Income for the year was $27,000, and net assets at the end of the year were $215,000. There were no changes in the paid-in capital balance of $100,000 during the year. Calculate the dividends, if any, declared during the year. Which of the following is the correct answer? A. None of the other answers. B. $125,000. C. $113,000. D. $25,000. E. $340,000.