On January 1 of the current year, Jimmy's Sandwich Company reported owner's capital totaling $122,500. During the current year, total revenues were $96,000 while total expenses were $85,500. Also, during the current year Jimmy withdrew $20,000 from the company. No other changes in equity occurred during the year. The change in owner's capital during the year was:

An increase of $30,500.

A decrease of $9,500.

A decrease of $30,500.

An increase of $9,500.

An increase of $73,500.