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 decreased by $36,000. Owner's equity at the beginning of the year must have been:

Select one:

a.$314,000

b.$494,000

c.$242,000

d.$134,000

e.$126,000