A sole proprietorship had the following assets and liabilities at the beginning and end of this year Assets Liabilities Beginning of the $ 59,375 138,50e ear End of the year 183,500 74,318 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 withdrew $850 cash per month for personal use. c. Owner made no withdrawals during the year but did invest an additional $45,000 cash. d. Owner withdrew $850 cash per month for personal use and invested an additional $35,000 cash. Determine the net income earned or net loss incurred by the business during the year for each of the above separate cases (Decreases in equity should be indicated with a minus sign.) b. C. d. Beginning of the year-Equity Owner investments Withdrawals by owner Net income (loss) End of the year-Equity