Penny Lyman is the owner and operator of Go109, a motivational consulting business. At the end of its accounting period, December 31, 20Y1, Go109 has assets of $659,000 and liabilities of $165,000. Using the accounting equation and considering each case independently, determine the following amounts:

a. Annie Rasmussen, capital, as of December 31, 20Y1.

b. Annie Rasmussen, capital, as of December 31, 20Y2, assuming that assets increased by $88,000 and liabilities increased by $30,000 during 20Y2.

c. Annie Rasmussen, capital, as of December 31, 20Y2, assuming that assets decreased by $151,000 and liabilities increased by $13,000 during 20Y2.

d. Annie Rasmussen, capital, as of December 31, 20Y2, assuming that assets increased by $152,000 and liabilities decreased by $16,000 during 20Y2.

e. Net income (or net loss) during 20Y2, assuming that as of December 31, 20Y2, assets were $782,000, liabilities were $196,000, and there were no additional investments or withdrawals.