At the beginning of the year, Quaker Company's liabilities equal $64,000. During the year, assets increase by $60,000, and at year-end assets equal $190,000. Liabilities decrease $17,000 during the year. What are the beginning and ending amounts of equity? Assets Equity Beginning Change Ending Liabilities $ 64,000 (17,000) . 60.000) = 190,000 $