$24)$ At the end of the current year, the owner's equity in LaRose Corporation is $$188$ and total assets were $$300.$ During the year, the assets of the business had decreased by $$90,$ and the liabilities had increased by $$36.$ Liabilities at the beginning of the year must have been:

a$.$ $$126,000$

b$.$ $$76,000$

c$.$ $$148,000$

d$.$ $$112,000$

e$.$ $$328,000$

$25)$

The Hawaii Company purchases a machine on $\frac{1}{1}\frac{?}{21}.$ Details include:

$\backslash$table$[[$Cost$,],[$Salvage value,$$80,000$