Selected information for Advanced Spa Services and Dalton Spa Services follows:

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 $$190,000$ for Advanced and $$178,000$ for Dalton. Which business had more expenses and what was that bestal

A$.$ Advanced with $$47,000$ in total expenses

B$.$ Dalton with $$67,000$ in total expenses

C$.$ Dalton with $$47,000$ in total expenses

D$.$ Advanced with $$67,000$ in total expenses