need help with analyzing the firms financial position. my attempt was wrong.

Compare the January 31 balance sheet you prepared with the December 31 balance sheet shown in Figure 6.4. 1. What changes occurred in total assets, liabilities, and the owner's ending capital? 2. What changes occurred in the cash and Accounts Receivable accounts? 3. Has there been an improvement in the firm's financial position? 1. Total assets increased by Total liabilities increased by Amount $ 50,427 $ 14,000 $ 36,427 $ 8,130 $ 8,940 Owner's capital 2. Cash Accounts receivable 3. Firm's financial position increased by decreased by increased by increased by Need help with answer ELI'S CONSULTING SERVICES Balance Sheet January 31, 20X2 Assets Cash $ 103,220 Accounts receivable 13,940 9,400 15,400 Supplies Prepaid insurance Equipment Less: Accumulated depreciation Equipment $ 41,000 366 40,634 182,594 Total assets $ Liabilities and Owner's Equity Liabilities Accounts payable $ 17,500 Owner's Equity Trayton Eli, Capital $ 165,094 Total liabilities and owner's equity $ 182,594 Balance Sheet December 31, 20X1 111 35 000 500.000 100 000 4100 000 Assets Cash Accounts Receivable Supplies Prepaid Rent Equipment Less Accumulated Depreciation Total Assets 110 00 00 1 8 3 00 10 8 1 700 132 16 700 350 000 Liabilities and Owner's Equity Liabilities Accounts Payable Owner's Equity Trayton Eli, Capital Total Liabilities and Owner's Equity 128 6 6 700 132 1 6 7 00