13. Jonathan Martin is the owner and operator of Martin Consultants. At December 31, 2011, Martin Consultants has assets of $430,000 and liabilities of $205,000. Using the accounting equation and considering each case independently, determine the following: a. Jonathan Martin, capital, as of December 31, 2011. b. Jonathan Martin, capital, as of December 31, 2012, assuming that assets increased by $12.000 and liabilities increased by $15.000 in 2012. c. Jonathan Martin, capital, as of December 31, 2012, assuming that assets decreased by $8,000 and liabilities increased by $14,000 during 2012