A merchandiser uses a perpetual inventory system. The beginning​ Owner, the Capital balance of the merchandiser was​ $120,000. During the​ year, Sales Revenue amounted to​ $80,000, the Cost of Goods Sold was​ $45,000, and all other expenses totaled​ $12,000. Owner withdrawals were​ $27,000. There were no new capital contributions during the year. The ending balance of​ Owner, Capital would be​ ________.