Answer the following multiple-choice questions: a. The following relate to Owens data in 2012. What is the ending inventory? 1. $150,000 2. $132,000 3. $152,000 4. $170,000 5. $142,000 b. Changes in account balances of Gross Flowers during 2012 were as follows: Assuming there were no charges to retained earnings other than dividends of $20,000, the net income (loss) for 2012 was 1. $(20,000). 2. $(40,000). 3. $20,000. 4, $40,000. 5. $60,000