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Accounting Equation Katherine Brewer is the stockholder and operator of Galaxy LLC, a motivational consulting business. At the end of its accounting period, December 31, 2017, Galaxy has assets of $623,000 and liabilities of $150,000. Using the accounting equation, determine the following amounts: a. Stockholders' equity as of December 31, 2017. $ 473,000 b. Stockholders' equity as of December 31, 2018, assuming that assets increased by $118,000 and liabilities decreased by $36,000 during 2018. Feedback Check My Work (a) By rewriting the accounting equation, Assets - Liabilities - Stockholders' Equity, you can calculate the 2017 Stockholders' equity. (b) Use your calculated amount of Stockholders' equity as of December 31, 2017. Next, add (or subtract) the change in amounts in 2018 to (from) the 2017 Stockholders' equity to obtain the 2018 Stockholders' Equity amount. Learning Objective 3