Jan Petri is the stockholder and operator of Our Idol LLC, a motivational consulting business. At the end of its accounting period, December 31, 20Y2, Our Idol has assetsof $732,000 and liabilities of $176,000. Using the accounting equation, determine the following amounts:

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

b. Stockholders' equity as of December 31, 20Y3, assuming that assets increased by $139,000 and liabilities decreased by $42,000 during 20Y3. $__________