Frank Lee opened Lee's Lock Services on March $1$ of the current year. During March, the following transactions occurred:

Frank invested $$45,000$ cash in the business.

Frank contributed $$120,000$ of equipment to the business.

The company paid $$4,000$ cash to rent office space for the month of March.

The company received $$36,000$ cash for services provided during March.

The company paid $$8,200$ for salaries for the month of March.

The company provided $$5,000$ of services to customers on account.

The company paid cash of $$2,500$ for utilities for the month of March.

The company received $$5,100$ cash in advance from a customer for services to be provided in April.

Frank withdrew $$7,000$ for his personal use from the company.

Based on this information, what would be the balance in the capital account for Frank Lee reported on the Statement of Owner's Equity at the end of March?