\begin{tabular}{|c|c|c|} \hline & \begin{tabular}{l} Januiry 1 \\ Br(Cr) \end{tabular} & \begin{tabular}{c} December 31 \\ oritor) \end{tabular} \\ \hline Cach, rrombiles & 10013,000 & 100530,000 \\ \hline fquiphent, net & 300000 & 2000 \\ \hline Lisiltes & 0600001 & 215000 \\ \hline Captai rock & (10000) & (10,000) \\ \hline Retared earingec fanuary 1 & (s5000) & (65050 \\ \hline Saln trmone & & (250,000) \\ \hline Outol pochit expemes & & 210,000 \\ \hline Deprocurion expitse & & 2000 \\ \hline local & 1050 & hod 0 \\ \hline \end{tabular} Select one: a. 516075 b. $14000 c. $14300 d. 112000