Calculate the amount of the missing item in each of the following independent cases: d Equity, January 1 $ O 0 $ 0 S 0 Owner's investments during the year 62,000 33,500 39,500 142,000 Profit (loss) for the year 17,750 32.500 (4,700) (8,200) Owner's withdrawals during the year (29,000) (22,000) (16,750) (65,000) Equity, December 31 $ 58,000 $ 50,500 34.000 $ 173,000