A is a sole trader and had assets of $569,400 and liabilities of $450,500 on 1 January 2019. During the year ended 31 December 2019, A withdrew $32,000 capital from his business and he paid himself wages of $500 per month. At 31 December 2019, A had the assets of $645,300 and liabilities of $365,300 What is A's profit for the year ended 31 December 2019? A. $187,100 B. $161,100 C. $135,100 D. $193,100