Case (A)				Case (B)				Case (C)
Beginning Balance (BB)		?			$	39,000			$	23,900
Ending Balance (EB)	$	83,000				35,200				24,300
Transferred In (TI)		165,600				113,700				?
Transferred Out (TO)		180,600				?				37,100

For Case (B) above, what is the amount Transferred Out (TO)?

$152,700.

$109,900.

$148,900.

$117,500.