1) What is the equity at the beginning of the year? Beginning Equity 7000 2) What is the equity at the end of the year? Ending Equity 34000 3) If the owner contributes $8,100 and the owner withdraws $42,400, how much is net income (loss)? Net Income (Loss) 61300 4) If net income is $2,800 and owner withdrawals are $8,900, how much did the owner contribute (owner, capital)? Owner, Capital 29200 5) If the owner contributes $18,800 and net income