Accounting equation Inspiring U is a motivational consulting business. At the end of its accounting period, December $31,20$Y$2,$ Inspiring U has assets of $$847,000$ and liabilities of $$203,000.$ Using the accounting equation, determine the following amounts: a$.$ Stockholders' equity as of December $31,20$Y$2.$ $$ b$.$ Stockholders' equity as of December $31,20$Y$3,$ assuming that assets increased by $$161,000$ and liabilities decreased by $$49,000$ during $20$Y$3.$