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From January 1 to 31, 20X1, assets increased by $163,963 and liabilities decreased by $136,492. What is the change in Shareholder's Equity? A. $300,455 B.

From January 1 to 31, 20X1, assets increased by $163,963 and liabilities decreased by $136,492. What is the change in Shareholder's Equity?

A. $300,455

B. $200,455

C. $400,455

D. $300,555

Please show calculations.

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