At the beginning of the year, Sigma Company's balance sheet reported Total Assets of $357000 and Total Liberties of $18.DOO Dung the ye company reported total revenues of $424,000 and expenses of $320,000. Also, owner withdrawals during the year totaled BADOG Aarning notes changes to owner's capital, the balance in the owner's capital account at the end of the year would be Multiple Choice $220.000 $225.000 $231.000 $312.000 $363.000