For Case (B)above,what Is the Ending Balance (EB) A) $139,300

For Case (B) above,what is the Ending Balance (EB) ? $$\begin{array} { | l | r | r | r | } \hline & \text { Case } ( A ) & \text { Case } ( B ) & \text { Case } ( C ) \\\hline \text { Beginning Balance (BB) } & 64,800 & \$ 59,840 & ? \\\hline \text { Ending Balance (EB) } & 61,300 & ? & 13,800 \\\hline \text { Transterred In } ( T ) ) & 189,100 & 79,530 & 65,200 \\\hline \text { Transterred Out } ( T O ) & ? & 76,420 & 67,300 \\\hline\end{array}$$

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