Accounting Equation Penny Lyman is the owner and operator of Go109, a motivational consulting business. At the end of its accounting period, December 31, 20Y1, Go109 has assets of $597,420 and liabilities of $188,780. Using the accounting equation and considering each case independently, determine the following amounts. a. Penny Lyman, capital, as of December 31, 20Y1. b. Penny Lyman, capital, as of December 31, 20Y2, assuming that assets increased by $94,390 and liabilities increased by $56,750 during 2012. c. Penny Lyman, capital, as of December 31, 20Y2, assuming that assets decreased by $47,200 and liabilities increased by $16,730 during 20Y2. d. Penny Lyman, capital, as of December 31, 20Y2, assuming that assets increased by $78,860 and liabilities decreased by $29,870 during 20Y2. Net income (or net loss) during 2012, assuming that as of December 31, 2012, assets were $752,750, liabilities were $122,470, and there were no additional investments or withdrawals.