A merchandiser uses a perpetual inventory system. The beginning capital balance of the owner, Pam Jones, was $130,000. During the year, Sales Revenue amounted to $85,000, Cost of Goods Sold was $40,000, and all other expenses totaled $12,000. The owner withdrew $25,000 cash from the company. The ending balance of Jones, Capital would be_____.

A. $188,000

B. $163,000

C. $130,000

D. $138,000