The balance of owner's capital was $96,500. During the year, revenues were $120,600 and expenses were $116,800. The owner invested a further $10,000 in the business and withdrew $35,900. The balance of owner's capital at year end would be: Select one: a. $64,400 b. $100,900 c. $119,200 d. $100,300 e. $74,400