A corporation had the following assets and liabilities at the beginning and end of this year. Liabilities Beginning of the year End of the year Assets $138,000 191,000 $59,161 77,355 a. Owner made no investments in the business, and no dividends were paid during the year. b. Owner made no investments in the business, but dividends were $1,200 cash per month. 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 were $1,200 cash per month, and the owner invested an additional $35,000 cash 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 Dividend Net income (loss) End of the year-Equity a. EA b. A 0 $ C. 0 $ d 0 0 $ 0 $ 0