Beginning of the year End of the year Assets $123,500 179,000 Liabilities $52,944 72,495 1. Owner made no investments in the business, and no dividends were paid during the year. b. Owner made no investments in the business, but dividends were $1,000 cash per month c. No dividends were paid during the year, but the owner did invest an additional $45.000 cash in exchange for common stock. d. Dividends were $1,000 cash per month and the owner invested an additional $35,000 cash in exchange for common stock. D. Determine net income or net loss for the business during the year for each of the above separate cases (Decreases in equity should be indicated with a minus sign.) A. b. c. d. $ 0 $ 0 $ 0 Beginning of the year-Equity Owner Investments Dividend Net income (los) End of the year-Equity $ 0 5 0 $