Two items are omitted from each of the following summaries of balance sheet and income statement data for two proprietorships for the year $2022,$ Concord's Goods and Ivanhoe Enterprises.

Determine the missing amounts.

Concord's

Goods

Ivanhoe

Enterprises

Beginning of year:

Total assets

$$118,338$ $$138,778$

Total liabilities

$91,443$ $enter a dollar amount $($c$)$

Total owner$$s equity

$enter a dollar amount $($a$)86,064$

End of year:

Total assets

$172,128193,644$

Total liabilities

$129,09653,790$

Total owner$$s equity

$43,032139,854$

Changes during year in owner$$s equity:

Additional investment

$enter a dollar amount $($b$)26,895$

Drawings

$39,805$ $enter a dollar amount $($d$)$

Total revenues

$236,676107,580$

Total expenses

$188,26564,548$