Which equation is Joe's Mows' accounting equation in Year $2?$

A$.$ $$168,000=$$$60,000+$$$108,000$

B$.$ $$117,000+$$$98,000=$$$215,000$

C$.$ $$168,000=$$$35,000+$$$133,000$

D$.$ $$117,000-$$$98,000=$$$19,000$