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: a. $68,000 b. $17,200 O c. $82,000 d. $91,200 e. $156,000