Two items are omitted from each of the following summaries of balance sheet and income statement data for two proprietorships for the year 2020,Splish's Goods andBlossomEnterprises.

Determine the missing amounts.

Splish's Goods Blossom Enterprises

Beginning of year:

Total assets $136,818 $160,450

Total liabilities 105,723 $=? (c)

Total owner's equity $=? (a) 99,504

End of year:

Total assets 199,008 223,884

Total liabilities 149,256 62,190

Total owner's equity. 49,752 161,694

Changes during year in owner's equity:

Additional investment. $=? (b) 31,095

Drawings 46,021 $=? (D)

Total revenues 273,636 124,380

Total expenses 217,665 74,628