Fly by Night FBO, Inc Statement of Owner's Equity For Year Ended December 31,2018 Capital, January 1, 2018 Income $ 35,854 Increase in Capital Fly by Night FBO, Inc Ending Capital $ 125,000 35,854 160,854 $ Fly by Night FBO Inc Balance Sheet December 31, 2018 Assets Cash $ Accounts Receivable Land/Building less Depreciation Prepaid Insurance 80,655 20,000 44,438 3,600 17,400 1,100 4,400 2,380 $ 173,973 Fuel Inventory Parts Inventory Office Equipment Hangar Equipment less Depreciation Total Assets Liabilities Accounts Payable Unearned Revenue Mortgage Total Liabilites 400 ??? 12,419 $ 13,119 Fly by Night FBO Inc Capital Total Liabilities and Owner's Equity ??? What would the values be in the cells with ???. Format your answers XXX or X,XXX (no dollar sign)