Calculate the amount of the missing item in each of the following independent cases: b c d Equity, January 1 $ 0 $ 0 $ 0 $ 0 Owner's investments during the year 63,000 34,500 40,500 143,000 Profit (loss) for the year 18,750 33,500 (4,800) (8,300) Owner's withdrawals during the year (30,000) (23,000) (17,250) (66,000) Equity, December 31 $ 59,000 $ 51,000 $ 35,000 $174,000