Regina Harrison Is a Partner in Pressed for Time

Multiple Choice

Regina Harrison is a partner in Pressed for Time. An analysis of Regina Harrison's capital account indicates that during the most recent year, she withdrew $20,000 from the partnership. Her share of the partnership's net loss was $16,000 and she made an additional equity contribution of $10,000. Her capital account ended the year at $150,000. What was her capital balance at the beginning of the year?

A) $124,000
B) $144,000
C) $192,000
D) $176,000
E) $134,000