Tara Westmont, the proprietor of Tiptoe Shoes, had annual revenues of $186,000, expenses of $104,200, and withdrew $18,400 from the business during the current year. The owner's capital account before closing had a balance of $298,000. The ending owner's capital balance after closing is: Multiple Choice O $196,000 O $63.400 0 $81.800 $361,400 $379,800