On January 1 of the current year, Jimmy's Sandwich Company reported owner's capital totaling $127.000. During the current year, total revenues were $104,000 while total expenses were $93,500. Also, during the current year Jimmy withdrew $28,000 from the company. No other changes in equity occurred during the year. The change in owner's capital during the year was: Multiple Choice An increase of $38,500. An increase of $17500 An increase of $77.000 A decrease of $38.500 A decrease of $17.500