Two items are omitted from each of the following summaries of balance sheet and income statement data for two proprietorships for the year 2022, Sheridan's Goods and Pharoah Enterprises. Determine the missing amounts.

		Sheridan's Goods			Pharoah Enterprises
Beginning of year:
Total assets		$158,752			$186,173
Total liabilities		122,672			$enter a dollar amount	(c)
Total owners equity		$enter a dollar amount	(a)		115,456
End of year:
Total assets		230,912			259,776
Total liabilities		173,184			72,160
Total owners equity		57,728			187,616
Changes during year in owners equity:
Additional investment		$enter a dollar amount	(b)		36,080
Drawings		53,398			$enter a dollar amount	(d)
Total revenues		317,504			144,320
Total expenses		252,560			86,592