Yara's Computer Repair Shop started the year with total assets of $360,000 and total liabilities of $240,000. During the year, the business recorded $600,000 in computer repair revenues, $340,000 in expenses, and the company paid dividends of $60,000. Equity at the end of the year was O a. $380,000 b. $320,000 c. $300,000 d. $260,000