Two items are omitted from each of the following summaries of balance sheet and income statement data for two proprietorships for the year 2014, Garba's Goods and Zahra Enterprises. Determine the missing amounts. Garba's Goods Zahra Enterprises Beginning of year: Total assets $140, 338 $164, 578 Total liabilities 108, 443 $ (c) Total owner's equity $ (a) 102, 064 End of year: 204, 128 229, 644 Total liabilities 153, 096 63, 790 Total owner's equity 51, 032 165, 854 Changes during year in owner's equity: Additional investment $ (b) 31, 895 Drawing 36, 998 $ (d) Total revenues 274, 297 127, 580 Total expenses 223, 265 76, 548