On December 31,2020 , the total assets of Allen, Inc. were $91,000, and liabilities were $48,000. Allen, Inc. began business January 1,2016 , and had an average net income of $16,000 per year. Total dividends paid for the five-year period were $63,850. Instructions: Compute Allen, Inc.'s owners' equity balance as of December 31, 2020 and the amount of its original investment