At the beginning of 2010, Beta Company's balance sheet reported Total Assets of $195,000 and Total Liabilities of $75,000.

At the beginning of 2010, Beta Company's balance sheet reported Total Assets of $195,000 and Total Liabilities of $75,000. During 2010, the company reported total revenues of $226,000 and expenses of $175,000. Also, owner withdrawals during 2010 totaled $48,000. Assuming the owner contributed an additional $25,000 during the year, the balance in the owner's capital account at the end of 2010 reflected on the balance sheet would be: