At the beginning of the year, Sunny Company' s liabilities equal$70 000. During the year, assets increase by$60 000, and at year-end assets equal$190 000. Liabilities decrease$50 000 during the year. What are the beginning and ending amounts of equity respectively?

A. 200 000 ; 170 000
B. 60 000 ; 20 000
C. 130 000 ; 170 000
D. 60 000 ; 170 000