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for Case (B) Above, What Is the Ending Balance

Multiple Choice

$$\begin{array} { l r r r } & \text { Case (A) } & \text { Case (B) } & \text { Case (C) } \\\text { Beginning Balance (BB) } & \$ 64,800 & \$ 59,840 & ? \\\text { Ending Balance (EB) } & 61,300 & ? & 13,800 \\\text { Transferred In (TT) } & 189,100 & 79,530 & 65,200 \\\text { Transferred Out (TO) } & ? & 76,420 & 67,300\end{array}$$

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For Case (B) above, what is the Ending Balance (EB) ?

A) $139,300.
B) $136,260.
C) $62,950.
D) $56,730.