At September 1, 2016, Hotel Company reported owner's capital of $147,000. During the month, the Company generated revenues of $48,000, incurred expenses of $26,000, purchased equipment for $5,000 and withdrew cash of $3,000. What is the amount of owner's capital at September 30, 2016? a. $169,000 Ob $161,000 O c $166,000 O d. 5171,000