=+Four different proprietorships, Jupiter, Mercury, Saturn, and Venus, show the same balance sheet data at the beginning and end of a year. These data, exclusive of the amount of owner’s equity, are summarized as follows:

Total Assets Total Liabilities Beginning of the year $ 810,000 $324,000 End of the year 1,296,000 540,000 On the basis of the above data and the following additional information for the year,