Selected information for Advanced Spa Services and Dalton Spa Services follows: Advanced Spa Services Dalton Spa Services Total Assets $140,000 Total Assets $158,000 Total Equity $77,000 Total Equity $119,000 Total Revenues $89,000 Total Revenues $79,000 Net Income $10,000 Net Income $23,000 The total assets and total equity balances are at December 31, 2025. Total revenues and net income are for the year ended December 31, 2025. No withdrawals were made by the owner. Average net assets are $160,000 for Advanced and $178,000 for Dalton. Which business had more equity at the end of the year and by how much? Question content area bottom Part 1 A. Advanced by $18,000 B. Advanced by $42,000 C. Dalton by $18,000 D. Dalton by $42,000