Tom Jones' 1/1/12 Owner Equity account balance is $132,000.

New capital investment by Tom Jones consisted of cash during the year that totaled $65,000.

Total revenues during the year were $500,000 and total expenses were $460,000.

Tom Jones withdrew cash on hand of $25,000 during the year.

What is the 12/31/12 Tom Jones Capital (OE) balance? _________