Two items are omitted from each of the following summaries of balance sheet and income statement data for two proprietorships for the year 2020, Cheyenne's Goods and Sunland Enterprises. Determine the missing amounts. Cheyenne's Goods Sunland Enterprises Beginning of year: Total assets $158,840 $186,276 Total liabilities 122,740 $ (c) Total owner's equity (a) 115,520 End of year: Total assets Total liabilities Total owner's equity Changes during year in owner's equity: 231,040 173,280 57,760 259,920 72,200 187,720 Additional investment $ (b) 36,100 Drawings 53,428 (d) Total revenues 317,680 252,700 144,400 86,640 Total expenses