One item is omitted in each of the following summaries of balance sheet and income statement data for the following four different proprietorships. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.Freeman: Determine the change in owner's equity from the beginning to the end of the year. Consider the change in owner's equity during the year.

Heyward: Rearrange the following equation using the information available: Beginning Owner's Equity $+$ Additional Common Stock Issued $-$ Dividends $+$ Revenue

Expenses $=$ Ending Owner's Equity.

Jones: Rearrange the following equation using the information available: Beginning Owner's Equity $+$ Additional Common Stock Issued $-$ Dividends $+$ Revenue $-$

Expenses $=$ Ending Owner's Equity.

Ramirez. Determine the owner's equity at year end. Consider the change in owner's equity during the year.