Olivia Greer is a partner in Made for You. An analysis of Greer's capital account indicates that during the most recent year, she withdrew $33,000 from the partnership. Her share of the partnership's net loss was $22,500 and she made an additional equity contribution of $23,000. Her capital account ended the year at $163,000. What was her capital balance at the beginning of the year?

Multiple Choice

• $195,500

• $130,500

• $140,500

• $218,000

• $163,500