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 $ 136,500 196,000 Liabilities $ 58,518 79,380 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 $14,400 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 $14,400 during the year, and the owner did invest an additional $35,000 cash near year-end in exchange for common stock. Determine net income or net loss for the business during the year for each of the above separate cases: (Decreases in equity should be indicated with a minus sign.) Beginning of the year-Equity Owner investments Dividends Net income (loss) a. b. C. d. $ 0 $ 0 $ 0 0 0 End of the year-Equity $ 0 $ 0 $ 0