Beginning of the year $ $91,500$ $ $39,226$

End of the year $146,00059,130$

Owner made no investments in the business, and no withdrawals were made during the year.

Owner made no investments in the business, but did withdraw $$11,400$ during the year.

Owner made no withdrawals during the year, but the owner did invest an additional $$45,000$ cash.

Owner withdrew $$11,400$ during the year, but the owner did invest an additional $$35,000$ cash near year$-$end.

Determine net income or net loss for the business during the year for each of the above separate cases:

Note: Decreases in equity should be indicated with a minus sign.