31. Doug Miller is the owner and operator of Miller's Arcade. At the end of its accounting period, December 31, 2013, Miller's Arcade has assets of $468,000 and liabilities of $135.0. Using the acounting equation, determine the following amounts. (10 points) a) Owner's Equity as of December 31, 2013 b) Owner's Equity as of December 31, 2014, assuming that assets increased by $78,000 and liabilities increased by $40,000 during 2014