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 $652,450 and liabilities of $206,170. 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 $103,090 and liabilities increased

by $61,980 during 2014. $????

c. Todd Olson, capital, as of December 31, 2014, assuming that assets decreased by $51,540 and liabilities increased

by $18,270 during 2014. $????

d.Todd Olson, capital, as of December 31, 2014, assuming that assets increased by $86,120 and liabilities decreased

by $32,620 during 2014. $????

e. Net income (or net loss) during 2014, assuming that as of December 31, 2014, assets were $822,090,

liabilities were $133,750, and there were no additional investments or withdrawals. $????