PARROTHEAD ENTERPRISES 2020 and 2021 Partial Balance Sheets Assets 2020 2021 Liabilities and Owners Equity 2020 2021 Current assets $ 1,314 $ 1,451 Current liabilities $ 608 $ 649 Net fixed assets 5,099 6,186 Long-term debt 2,826 3,011 PARROTHEAD ENTERPRISE 2021 Income Statement Sales $ 16,162 Costs 7,297 Depreciation 1,471 Interest paid 460 a. What is owners' equity for 2020 and 2021? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) b. What is the change in net working capital for 2021? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) c-1. In 2021