Owner's capital for a business was $10,200 on January 1, 2020. During the year 2020, revenues were $150,000 and expenses were $105,000. The owner of the proprietorship invested $12,000 in the business and took drawings of $20,600 during the year. The balance of owner's capital for the year ended December 31, 2020 would equal: Select one: O a. $46,600 O b. $34,600 O c. $27,400 O d. $55,200 O e. $45,000