Use the following information to complete the next two questions: The balance sheet for a company at December 31, 2020 indicated that total assets were $173,000 and total liabilities were $61,000. At December 31, 2021, assets had increased by $40,000. Additional information for 2021 included the following: Revenues $143,000 Expenses 88,000 Dividends 9,000 What was total SHE on December 31, 2021? Select one: a. 107,000 b. 152,000 c. 112,000 O d. 158,000 e. 68,000