Plumbers-on-the-Go Ltd. started the year with total assets of $120,000 and total liabilities of $75,000. During the year, the business recorded $82,000 in service revenues, $45,000 in expenses, and paid dividends of $2,500, Shareholders' equity at the end of the year was (A) $45,000. B $77,000. $82,000. $79,500.