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 $37,000 from the partnership. Her share of the partnership's net loss was $24,500 and she made an additional equity contribution of $27,000. Her capital account ended the year at $167,000. What was her capital balance at the beginning of the year?

$169,500$142,500$201,500$132,500$226,000