On January 1, 20x0, total assets were $125355; on December 31, 20x0, total assets were $147041. On January 1, 20x0, total liabilities were $113008; on December 31, 20x0, total liabilities were $115472. What are the amount of the change and the direction of the change in the company's shareholders' equity for 20x0? Select one: O a. increase of $19222 O b. decrease of $24150 O c. increase of $24150 O d. decrease of $19222