I need help with this general accounting question using the proper accounting approach.

Martinez Consulting, a sole proprietorship, began the year with total assets of $95,000 and total liabilities of $58,000. During the year, Martinez recorded $175,000 in revenue, $98,000 in expenses, and made owner withdrawals of $22,000. What is Martinez's capital balance at the end of the year? a) $77,000 b) $92,000 c) $97,000 d) $117,000