At the beginning of the year, owner's capital was $96,500. During the year, revenues were $120,600 and expenses were $116,800. The owner invested a further $10,000 in the business and withdrew $35,900. The balance of owner's capital at year end would be: Select one: O a $119,200 O b. $100,900 Oc. $100,300 O d. $74,400 Oe. $64,400