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: O a. $62,000 O b. $314,000 O c. $494,000 O d. $134,000 e. $126,000