At the end of the current year, the owner's equity in LaRose Corporation is $188,000. During the year, the assets of the business had decreased by $90,000, and the liabilities had increased by $36,000. Owner's equity at the beginning of the year must have been: Select one: a. $278,000 b. $314,000 c. $134,000 d. $126,000 e. $242,000