Company Assets $=$ Liabilities $+$ Owner, Capital $$ Owner, Withdrawals $+$ Revenues $$ Expenses

$1$ $$46,000=$ $$17,500+$ $$23,000$ $$0+$ $$9,500$

$2$ $$85,700=$ $$33,500+$ $$47,000+$ $$27,000$ $$19,500$