Calculate the amount of the missing item in each of the following independent cases

Calculate the amount of the missing item in each of the following independent cases: Equity, January 1 Owner's investments during the year Profit (loss) for the year Owner's withdrawals during the year Equity, December 31 S a 68,000 23,750 27,750 64,000 s b 38,500 (35,000) 53,500 C 0 39,500 (5,300) (28,000) d 45,500 (19,750) 40,000 148,000 (71 ,000) 179,000