Sid Summitt is the owner and operator of Go$-$For$-$It LLC$,$ a motivational consulting business. At the end of its accounting period, December $31,20$Y$8,$ Go$-$For$-$It has assets of $$546,000$ and liabilities of $$131,000.$ Using the accounting equation, determine the following amounts:

a$.$ Owner's equity as of December $31,20$Y$8.$

$fill in the blank $1$

b$.$ Owner's equity as of December $31,20$Y$9,$ assuming that assets increased by $$104,000$ and liabilities increased by $$31,000$ during $20$Y$9.$