At the beginning of the year, Sigma Company's balance sheet reported Fotal Assets of $195,000 and Total Labilities or $75,000, During the yeat, the compary reported total revenues of $226,000 and expenses of $175,000. Also, owner withdrawais during the year totaled $48,000. Assuming no other changes to owner's capltal, the balance in the owner's captal account at the end of the year would ber Muitiple Choice 578000 $120,000 5171000 $174.000