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 $ 117,000 158,500 Liabilities $ 50,158 64,193 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 $13,800 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 $13,800 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.) d. Beginning of the year-Equity $ 0 $ 0 $ 0 Owner investments Dividends Net income (loss) End of the year-Equity $ 0 $ 0 $ 0