On January 1 of the current year, Jimmy's Sandwich Company reported owner's capital totaling $128,500. During the current year, total revenues were $107000 while total expenses were $96,500. Also, during the current year Jimmy withdrew $31,000 from the company. No other changes in equity occurred during the year. If, on December 31 of the current year, total assets are $207,000, the change in owner's capital during the year was: Multiple Choice An increase of $41,500. An increase of $78,500 A decrease of $20,500 An increase of $20,500. A decrease of $41,500 Screenshot