During the year, the Jackson Company reported a decrease in liabilities of $32,400. For the year, revenues were $118.300, expenses were $197,900, and dividends were $7,000. 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: O a. $68,000 O b. $17,200 Oc. $82,000 Od. $91,200 Oe $156,000