help asap please

On December 31, 2020, the end of the first month of operations, the balance sheet of Sally's Shop reported total equity of $225,000. The following transactions occurred during the month of January 2021: 1) The company recorded $58,000 in sales (50% of which were on account). 2) On Jan 1, 2021, Sally paid $12,000 for the next 3 months rent. 3) The company paid $20,000 to its employees for wages. What is the company's total equity value on its January 31, 2021 balance sheet? Select one: a. $243,000 b. $263,000 C. $251,000 d. $259,000