During the year, a firm reported a decrease in assets of $ 34,700. For the year, revenues were $196,700, expenses were $131,800, and dividends were $73,000. During the year, $17,000 in common stock was issued. No other equity transactions occurred. What was the change in liabilities for the year?

a.

$43,600

b.

$59,800

c.

$8,900

d.

$25,800

e.

$42,800