January 1: Total assets $40,100 Total liabilities Total owner's equity (a) December 31: Total assets (b) Total liabilities Total owner's equity (c) Changes during year in owner's equity: Investments by owner during the year 2022 2023 (f) \$ 0 46,000 (k) 65,100 (I) 196,000 170,600 46,000 (g) 58,500 (j) $ (k) (l) 111100 75,000 (m) 6,320 0 (n) Drawings by owner 1) 4 (h) 494n January 1: Total assets $40,100 Total liabilities Total owner's equity (a) December 31: Total assets (b) Total liabilities Total owner's equity (c) Changes during year in owner's equity: Investments by owner during the year 2022 2023 (f) \$ 0 46,000 (k) 65,100 (I) 196,000 170,600 46,000 (g) 58,500 (j) $ (k) (l) 111100 75,000 (m) 6,320 0 (n) Drawings by owner 1) 4 (h) 494n