X Company, a merchandiser, started business on June 1. The following were June transactions:

Received $96,000 from a group of investors.

Bought $8,283 of merchandise, $3,986 for cash and $4,297 on account.

Sold merchandise for $20,900, of which $16,616 was for cash and $4,284 was on account; Cost of Goods Sold was 55% of sales.

Paid $3,541 to suppliers for merchandise previously bought on account.

Paid wages of $5,800.

Collected $2,541 from customers on account.

Paid $5,700 for rent in advance.

What were total equities on June 30?

A: $75,459

B: $100,361

C: $133,480

D: $177,529

E: $236,113

F: $314,030