Dave Ryan is the owner and operator of Ryan's Arcade. At the end of its accounting period, December 31, Ryan's Arcade has assets of $649,580 and liabilities of $248,930. Using the accounting equation, determine the following amounts: a) Owner's equity as of December 31 of the current year b) Owner's equity as of December 31 at the end of the next year, assuming that assets increased by $76,560 and abilities increased by $17,300 during the year