During the year, a firm reported an increase in assets of $34,700. For the year, revenues were $196,700, expenses were $131,800, and dividends were $17,000. During the year, $73,000 in common stock was issued. No other equity transactions occurred. What was the decrease in liabilities for the year? Select one: a. $43,600 b. $173,400 c. $155,600 d. $25,800 e. $86,200