The following selected data are for Carducci Importers for its first three years of operations. Determine the missing amounts:

$2022$

$2023$

$2024$

January $1$:

Total assets

$$40,400$

$($f$)$ $

$($j$)$ $

Total liabilities

$0$

$45,000$

Total owner's equity

$($a$)$

$65,300$

December $31$:

Total assets

$($b$)$

$192,000$

$170,300$

Total liabilities

Total owner's equity

$($c$)$

Changes during year in owner's equity:

Investments by owner during the year

Drawings by owner during the year

Profit or loss for the year

Total revenues for the year

$($d$)$

$6,430$

$13,000$

$13,000$

$($h$)$

$($g$)$

$75,800,(m)$

$60,100$

$75,800,(m)$

Total expenses for the year

$($e$)$

$131,000$

$($i$)$

$63,000$

$($o$)$

$($n$)$

$48,200$