Penny Lyman is the owner and operator of Go109, a motivational consulting business. At the end of its accounting period, December 31, 20Y1, Go109 has assets of $642,150 and liabilities of $202,920. Using the accounting equation and considering each case independently, determine the following amounts.

a.	Penny Lyman, capital, as of December 31, 20Y1.
b.	Penny Lyman, capital, as of December 31, 20Y2, assuming that assets increased by $101,460 and liabilities increased by $61,000 during 20Y2.
c.	Penny Lyman, capital, as of December 31, 20Y2, assuming that assets decreased by $50,730 and liabilities increased by $17,980 during 20Y2.
d.	Penny Lyman, capital, as of December 31, 20Y2, assuming that assets increased by $84,760 and liabilities decreased by $32,110 during 20Y2.
e.	Net income (or net loss) during 20Y2, assuming that as of December 31, 20Y2, assets were $809,110, liabilities were $131,640, and there were no additional investments or withdrawals.