Q4. How is the owner's equity calculated? Q5. During the year, assets increased by $ 140,000 and equity decreased by $ 50,000. What was the liabilities at the end of the year? Q6. On August 31 of the current year, the assets and liabilities of Martha Inc. as follows: Supplies: $12,000; Cash $30,000; Building $50,000; Expenses $7,000: Accounts Payable $15,000; Accounts Receivable $25,000; Revenue $60,000; Drawings $10,000. What is the amount of owner's capital? MacBook Pro )