Calculate the amount of the missing item in each of the following independent cases: a C d e Equity, January 1 $ 0 EA $ 0 $ 0 $ Owner's investments during the year 64,000 35,500 41,500 144,000 Profit (loss) for the year 19,750 34,500 (4,900) (8,400) Owner's withdrawals during the year + Equity, December 31 $ 60,000 $ (31,000) 51,500 (24,000) (17,750) (67,000) $ 36,000 $ 175,000