A corporation had the following assets and liabilities at the beginning and end of this year. Beginning of the year End of the year Assets $ 72,000 119,500 Liabilities $30,866 48, 398 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 $900 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 $900 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.) a. b. d. $ 41,134 $ 41,134 $ 41,134 $ 41,134 Beginning of the year-Equity Owner investments 0 0 45,000 35,000 Dividend 0 (9,000) (9,000) Net income (loss) End of the year-Equity $ 71,102 $ 71,102 $ 71,102 $ 71,102