At the end of the year, for a sole proprietorship business, prior to the closing entry process, the Service fees revenue account has $140,000 balance; various expenses account shows balance of $60,000; Jeff Corvette, Capital account has $80,000 balance; and Jeff Corvette, Withdrawals has $15,000 balance. After all appropriate closing entries to the following accounts have been made, what will be the balance in the Jeff Corvette, Capital account? Select one: O a $130,000 O b. $145,000 Oc $80,000 O d. $65,000 O e $280,000