Saathoff Inc started the year with total assets of $200,000 and total liabilities of $160,000. During the year the business recorded $420,000 in revenues, $320,000 in expenses, and dividends of $30,000. Stockholders' equity at the end of the year was ________________?

Start of the Year.
Equity = 200,000 - 160,000 = 40,000.

For the Year:-
Equity = 420,000 - 320,000 = 100,000 - 30,000 = 70,000.

AT END OF YEAR .
Equity = Beginning 40,000 + Year 70,000
equals a total of 110,000.

You have already posted this once and already gotten answers on it. Can you please not double-post the same problem. It just causes confusion. You already had the correct answer so I don't even see the point.