On january 1 of the current year, bob's lawn care service reported owner's capital totaling $122,500. during the current year, total revenues were $96,000 while total expenses were $85,500. also, during the current year bob withdrew $20,000 from the company. no other changes in equity occurred during the year. if, on december 31 of the current year, total assets are $196,000, the change in owner's capital during the year was:
a. a decrease of $9,500.
b. an increase of $9,500.
c. an increase of $30,500.
d. a decrease of $30,500.
e. impossible to determine from the information provided.