A) In a company, the following changes have taken place during the most recent financial year: Assets have increased by SEK 400,000, liabilities have increased by SEK 200,000 and ownership deposits have been made by SEK 100,000. To what amount does the result for the year amount? Enter amount and plus sign (+) for win or minus sign (-) if it is a loss.

B) In a company there is the following situation: Equity at the end of the year (closing balance) amounts to SEK 500,000. An owner deposit has been made with SEK 100,000 during the year and ownership withdrawals have been made with a total of SEK 250,000. The result for the year is a profit of SEK 300,000. To what amount in SEK does equity amount at the beginning of the year (opening balance)?