=+One item is omitted in each of the following summaries of balance sheet and income statement data for the following four different proprietorships: Earth Mars Neptune Pluto Beginning of the year: Assets $216,000 $250,000 $100,000

(d) Liabilities 129,600 130,000 76,000 $120,000 End of the year: Assets 268,200 350,000 90,000 248,000 Liabilities 117,000 110,000 80,000 136,000 During the year: Additional investment in the business

(a) 50,000 10,000 40,000 Withdrawals from the business 14,400 16,000

(c) 60,000 Revenue 71,190

(b) 115,000 112,000