Inspining \\( U \\) is a motivational consulting butiness, Mt the end of is occounting period, December 31, 20r2, Inspiring \\( U \\) hes assets of s6i6, 000 and liabilities of \\( \\$ 165,000 \\). Using the accounting equatien, determine the following amounts: a. Stockholders' equity as of Dexember 31, 20r2. b. Stockholders' equity as of December \\( 31,20 y 3 \\), ossuming that assets decreased by \\( \\$ 130,000 \\) and tiabilithes decreosed by \\( \\$ 40,000 \\) during 20 Y 3