and income statement data ing summaries of balance sheet and income statement data for the following four different proprietorships. This information has been collected in the Microsoft Excel C wers in the questions below. First, determine the amount of increase or decrease in owner's equity during the year.) Round your answers to the nearest dollar. Enter your answers as positive values. Freeman Heyward Jones Ramirez Beginning of the year: Assets $ 554,400 $ 643,100 Liabilities 332,600 334,400 $ 249,500 189,600 $ 306,900 End of the year: Assets 687,500 900,300 224,600 634,200 Liabilities 299,400 283,000 199,600 347,800 During the year: Additional common stock issued 121,000 128,600 25,000 102,300 Dividends 38,800 38,600 150,000 Revenue 182,900 286,900 286,400 Expenses 99,800 167,200 306,900 327,300