Calculate the amount of the missing item in each of * the following independent cases: a b d Equity, January 1 -0- $ -0- $ -0- -0- ? Owner's investments during the year 60,000 ? 31,500 37,500 140,000 Profit (loss) for the year 15,750 30,500 (4,500) ? (8,000) Owner's withdrawals during the year ? (27,000) (20,000) (15,750) (63,000) Equity, December 31 56,000 49,500 ? 32,000 171,000