Two items are omitted from each of the following summaries of balance sheet and income statement data for two proprietorships for the year 2020, Ayayai's Goods and Wildhorse Enterprises. Determine the missing amounts.

		Ayayai's Goods			Wildhorse Enterprises
Beginning of year:
Total assets		$116,028			$136,069
Total liabilities		89,658			$enter a dollar amount	(c)
Total owners equity		$enter a dollar amount	(a)		84,384
End of year:
Total assets		168,768			189,864
Total liabilities		126,576			52,740
Total owners equity		42,192			137,124
Changes during year in owners equity:
Additional investment		$enter a dollar amount	(b)		26,370
Drawings		39,028			$enter a dollar amount	(d)
Total revenues		232,056			105,480
Total expenses		184,590			63,288