A company had the following assets and liabilities at the beginning and end of this year. Beginning of the year Assets $136,500 End of the year 193,500 Liabilities $ 58,518 78,368 a. Owner made no investments in the business, and no withdrawals were made during the year. b. Owner made no investments in the business, but did withdraw $15,000 during the year. c. Owner made no withdrawals during the year, but the owner did invest an additional $45,000 cash. d. Owner withdrew $15,000 during the year, but the owner did invest an additional $35,000 cash near year-end. 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 Owner withdrawals Net income (loss) End of the year-Equity b. $ 0 $ 0 $