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 $ 117,000 161,000 Liabilities $ 50,158 65,205 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 $18,000 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 $18,000 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) d. $ 0 $ 0 $ 0 End of the year-Equity $ 0 $ 0 $ 0