The accountant for Polo's Pet Shop prepared the following list of account balances from the entity's records for the financial year ended June 30, 2021:

Sales Revenue	$196,000		Cash	$25,000
Accounts Receivable	14,500		Cost of Goods Sold	45,000
Equipment	56,000		Polo, Capital-1 July 2020	22,000
Accounts Payable	17,000		Notes Payable	15,000
General & Admin Expense	32,000		Inventory	1,500
Selling Expense	6,000		Accumulated Depreciation	12,000
Mortgage Payable	5,000		Land	66,000
Interest Expense	21,000

What will be Polo's capital at the end of financial year 30 June 2021 if there was no withdrawal from Polo, but he contributed $10,000 more capital to the business?

a.$135,000

b.$124,000

c.$132,000

d.$110,000

e.None on these answers are correct