Todd Olson is the owner and operator of Alpha, a motivational consulting business. At the end of its accounting period, December 31, 2013, Alpha has assets of $777,270 and liabilities of $245,620. Using the accounting equation and considering each case independently, determine the following amounts. a. Todd Olson, capital, as of December 31, 2013. $ b. Todd Olson, capital, as of December 31, 2014, assuming that assets increased by $122,810 and liabilities increased by $73,840 during 2014. $ c. Todd Olson, capital, as of December 31, 2014, assuming that assets decreased by $61,400 and liabilities increased by $21,760 during 2014. $ d. Todd Olson, capital, as of December 31, 2014, assuming that assets increased by $102,600 and liabilities decreased by $38,860 during 2014. $ e. Net income (or net loss) during 2014, assuming that as of December 31, 2014, assets were $979,360, liabilities were $159,340, and there were no additional investments or withdrawals.