Inspiring U is a motivational consulting business. At the end of its accounting period, December 31, 20Y2, Inspiring U has assets of $576,000 and liabilities of $138,000. Using the accounting equation, determine the following amounts: a. Owner's equity as of December 31, 20Y2. fill in the blank 1 of 1$ b. Owner's equity as of December 31, 20Y3, assuming that assets increased by $109,000 and liabilities decreased by $33,000 during 20Y3. fill in the blank 1 of 1$