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 $1,250 cash per month. c. No dividends were paid during the year, but the owner did invest an additional $55,000 cash in exchange for common stock. d. Dividends were $1,250 cash per month, and the owner invested an additional $35,000 cash in exchange for common stock.

Beginning of the year$ Assets 60,000 Liabilities $ 20,000 End of the year Assets 105,000 Liabilities 36,000