(a) The liabilities of Sheridan Company are $92,000. Owner's capilal is $154,000; drawings are $97,000; revenues, $438,000; and expenses, $333,000. What is the amount of Sheridan Company's total assets? Total assets (b) The total assets of Sierra Company are $66,000. Owner's capital is $28,000; drawings are $8,500; revenues, $48,000; and expenses, $25,000. What is the amount of the company's total liabilities? Total liabilities $ (c) The total assets of Birch Co. are $396,000 and its liabilities are equal to two-thirds of its total assets. What is the amount of Birch Co.'s owner's equity? Owner's equity $