Jones is the owner and operator of Jones Enterprise, a motivational consulting business. At the end of its accounting period, December $31,2019,$ Jones Enterprise has assets of $$760,000$ and liabilities of $240,000.$ Use the accounting equation to calculate the answers in each of the following:

a$)$ Tom Jones, capital, as of December $31,2019$

b$)$ Tom Jones, capital, as of December $31,2020,$ assuming that assets increased by $$120,000$ and liabilities increased by $$72,000$ during $2020$

c$)$ Tom Jones, capital, as of December $31,2020,$ assuming that assets decreased by $$60,000$ and liabilities increased by $$21,600$ during $2020$

d$)$ Tom Jones, capital, as of December $31,2020,$ assuming that assets increased by $$100,000$ and liabilities decreased by $$38,400$ during $2020$

e$)$ Net income during $2020,$ assuming that as of December $31,2020,$ assets were $$960,000,$ liabilities were $$156,000,$ and there were no additional investments or withdrawals.