During the year, the Jackson Company reported an increase in liabilities of $34,700. For the year, revenues were $131,800, expenses were $196,700, and dividends were $73,000. During the year, $17,000 in common stock was issued. There were no other changes in equity. What was the decrease in assets for the year? Select one: a. $86,200 b. $154,900 c. $103,200 d. $25,100 e. $155,600 On January 1, 2012, Will Company began construction of a new building for its own use. It was completed and put to productive use on December 31, 2012. Will has a December 31 year-end. On January 1, 2012 Will borrowed $400,000 at 12% to help finance the construction, signing a one-year construction loan. In addition, Will had the following long-term debt outstanding throughout 2012. Compute capitalized interest for 2012