Calculate the amount of the missing item in each of the following independent cases: a b ? d e $ 0 $ 0 $ 0 $ 0 Equity, January 1 Owner's investments during the year Profit (loss) for the year Owner's withdrawals during the year 64,000 19,750 + 41,500 34,500 (31,000) 51,500 35,500 (4,900) (24,000) 144,000 (8,400) (67,000) 175,000 Equity, December 31 $ 60,000 $ (17,750) 36,000 $ $