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Calculate the amount of the missing item in each of the following independent cases $ 0 $ Equity, January 1 Owner's investments during the year Profit (loss) for the year Owner's withdrawals during the year Equity, December 31 0 68,000 23,750 of 45,500 0 39,500 (5,300) (28,000) 148,000 (8,800) 38,500 (35,000) 53,500 (19,750) 40,000 (71,000) 179,000 $ 64,000 $ $