The following information is from a new business. Comment on the year$-$to$-$year changes in the accounts and possible sources and uses of funds $($how were the funds obtained and used$).$

Assets minus Liabilities equals Owner$$s Equity, respectively: End of Year $1$: $245,000,120,000,125,000$; End of Year $2$: $286,000,150,000,136,000$; End of Year $3$: $212,000,80,000,132,000.$