A merchandiser ses a perpetual invertory system. The beginning Owner, Capital balance of the merchandiser was $120,000. During the year, Sales Revenue mounted to $80,000, Cost of Goods Sold was $45.000, and other perses totale $12.000 Owner withdrawals were $27.000. There were no new chal contributions during the year. The ending one of Owner Capital would be OA $116.000 OB $120.000 OG $170.000 OD $145,000