at the beginning of the year, sigma company's balance sheet reported total asset of $195000 and total liabilities of $75000. during the year, the company reported total revenues of $226000 and expenses of $175000. also owner withdrawals during the year totaled $48000. assuming no other changes to owner's capital, the balance in the owner's capital account at the end of the year would be a) $78000 b)$123000 c)$174000 d)$171000