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Cu 20. The owner's equity account A. is decreased with debits and decreased with credits. B. appears on the income statement along with the expenses of the business. c. must show transactions every accounting period. D. is not a proper subdivision of owner's equit. Cu 21. Louis Consulting started the year with total assets of $39,000 and total liabilities of $17,000. During the year, the business recorded $48,000 in consulting revenues and $36,000 in expenses. Louis made an additional investment of $8,000 and withdrew cash of $10,000 during the year. The owner's equity at the end of the year was A. $60,000 C. $54,000 B. $32,000 D. $57.000