During the year, a firm reported an increase in assets of $120,900. For the yeat, revenues were 5162,000, expenses were $131.000, and dividends were $17,000. During the year. $73,000 in common stock was issued. No other equity transactions occurred. What was the change in liabilities for the year? O a $43,600 O b. $34,700 Os $155,600 Od $207,100 O e $86,200