During the year, the jackson company reported an increase in liabilities of 23,700. for the year, revenues were 142,800, expenses were 215,600 and dividends were 13,000. during the year 27,000 in common stock was issued. there were no other changes in equity. what was the decrease in assets for the year?

a. 35,100

b. 82,500

c. 9,100

d. 89,100

e. 56,500