During the year, the Jackson Company reported a decrease in liabilities of $44,300. For the year, revenues were $138,100, expenses were $197,600, and dividends were $71,000. During the year, $37,000 in common stock was issued. There were no other changes in equity. What was the decrease in assets for the year? Select one: a. $49,200 b. $123,200 c. $211,800 d. $137,800 e. $69,800