sbook Accounting Equation Stow Me How Be-The-One is a motivational consulting business. At the end of its accounting period, December 31, 2012, Be-The-One has assets of $395,000 and liabilities of $97,000. Using the accounting equation, determine the following amounts: Schilders' equity as of December 31, 2012. b. Stackholders equity as of December 31, 2013, assuming that assets decreased by $65,000 and Rabilities increased by $36,000 during 2013