January $1$:

Total assets

Total liabilities

Total owner's equity

December $31$:

Total assets

Total liabilities

Total owner's equity

Changes during year in owner's equity:

Investments by owner during the year

Drawings by owner during the year

Profit or loss for the year

Total revenues for the year

Total expenses for the year

$($e$)$

$$40,600$

$($f$)$ $

$($j$)$ $

$45,500$

$($k$)$

$0$

$($a$)$

$65,300$

$($b$)$

$45,500$

$($g$)$

$194,000$

$194,000,171,000$

$171,000$

$70,100$

$75,800$

$($m$)$

$($c$)$

of