To find the balance that would be reported for owner's equity at December 31, 2016, we need to calculate the total of Pelatihan OSN, Capital and Pelatihan OSN, Drawing.
1. Start with the Pelatihan OSN, Capital (1/1/16) which is given as $102,000.
2. Subtract the Pelatihan OSN, Drawing which is given as $14,000.
3. The result will give you the balance of owner's equity.
Calculating the balance of owner's equity:
$102,000 - $14,000 = $88,000
Therefore, the correct answer is not provided in the given options.