A company had the following assets and liabilities at the beginning and end of this year. Beginning of the year End of the year Assets $ 78,000 127,000 Liabilities $ 33,439 51,435 a. Owner made no investments in the business, and no dividends were paid during the year. b. Owner made no investments in the business, and dividends paid were $12,000 during the year. c. No dividends were paid during the year, but the owner did invest an additional $45,000 cash in exchange for common stock. d. Dividends paid were $12,000 during the year, and the owner did invest an additional $35,000 cash near year-end in exchange for common stock. business during the year for each th ve separate cases: (Decreases in equity sh uld D ine net income or net lo be indicated with a minus sign.) Answer is not complete. a. b. C. d. Beginning of the yearEquity $ 44,561 $ 44,561 $ 44,561 $ 44,561 Owner investments 0 0 45,000 35,000 Dividends 0 (15,600) X 0 (15,600) X 31,005 46,604 (13,996) Net income (loss) End of the year-Equity $ 75,565 $ 75,565 $ 75,565 $ 75,565