Inspiring $U$ is a motivational consulting business. At the end of its accounting period, December $31,20$Y$2,$ Inspiring $U$ has assets of $$762,000$ and liabilities of $$183,000.$ Using the accounting equation, determine the following amounts:

a$.$ Stockholders' equity as of December $31,20Y2.$

$$ $579,000$

b$.$ Stockholders' equity as of December $31,20Y3,$ assuming that assets decreased by $$145,000$ and liabilities decreased by $$44,000$ during $20Y3.$

$ $x$