Two items are omitted from each of the following summaries of balance sheet and income statement data for two proprietorships for the year 2022, Splish's Goods and Blossom Enterprises. Determine the missing amounts. Splish's Goods Blossom Enterprises Beginning of year: Total assets $136,818 $160,450 Total liabilities 105,723 $ 60946 (c) Total owner's equity $ 31095 (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 (b) 31,095 Drawings 46,021 $ (d) Total revenues 273,636 124,380 Total expenses 217,665 74,628