Calculate the amount of the missing item in each of the following independent cases (hint: refer to the Statement of Change in Equity): Equity, January 1 Owner's investments during the year Profit (loss) for the year Owner's withdrawals during the year Equity, December 31 $ $ a 0 $ 71,000 26,750 b 0 $ 41,500 (38,000) 67,000 $ 55,000 0 $ 42,500 (5,600) (31,000) $ d 0 48,500 e 151,000 (9,100) (74,000) (21,250) 43,000 $182,000