Your Ledger Accounts Have the Following Balances What Is the Balance of the Capital Account?
A)$ 275

Your ledger accounts have the following balances: $\begin{array}{|l|r|}\hline \text { Cash } & 15,000 \\\hline \text { Debtors } & 125,000 \\\hline \text { Creditors } & 92,000 \\\hline \text { Capital } & ? ? ? \\\hline \text { Equipment } & 175,000 \\\hline \text { Sales } & 289,000 \\\hline \text { Inventory } & 42,000 \\\hline \text { Drawings } & 22,000 \\\hline \text { Expenses } & 48,000 \\\hline \text { Cost of Sales } & 140,000 \\\hline\end{array}$ What is the balance of the Capital account?

A) $ 275 000
B) $ 138 000
C) $186 000
D) $243 000