1.The capital account of Architect Lager had a credit balance of 420,000 at the end of the year and 50,000 at the beginning of the year. The income summary account showed a debit entry of 325,600 and a credit entry of 728,900. Determine the withdrawal of Architect Lager during the year.

2.The Unearned advertising revenue at the beginning of the year totaled 76,000. Advertising revenue recorded during the year before adjustments amounted to 623,500. The balance of the Unearned advertising revenue at year end was 48,200. How much advertising income is to be reported for the year?