Michael's Mechanic C Corporation has cash in the amount of $$152,000,$ net income per books is $$82,000,$ common stock of $$12,000,$ distributions of $$25,000,$ entertainment in the amount of $$15,000,$ and accounts payable of $$12,000.$ What is the ending balance at the end of the year on schedule $M-2$ if the beginning at the beginning of year was $$50,000?$

$$107,000$

$$209,000$

$$104,000$

$$119,000$

$$197,000$