The adjusted trial balance showed the following account balances. Service revenue, $150,000; owners equity, $101,000; rent expense, $45,000; wage expense, $75,000; advertising expenses; $50,000, and owners drawing of $35,000. What is the balance of owners equity after closing entries are made?

a.$96,000.

b.$101,000.

c.$46,000.

d.$81,000.