Two items are omitted from each of the following summaries of balance sheet and income statement data for two proprietorships for the year 2022, Sheffield's Goods and Oriole Enterprise.

Determine the missing amounts

Sheffield's Goods Oriole Enterprises

Beginning of the year

Total assets $142,516 $167,132

Total Liabilities $110,126 ?

Total owner's equity ? $103,648

End of year:

Total Assets $207,296 $233,208

Total liabilities $155,472 $64,780

Total Owner's equity $51,824 $168,428

Changes during the year in owner's equity equity?

Additional investment ? $32,390

Drawings $ $47,937 $ ?

Total revenues $ 285,032 $129,560

Total expenses $226,730 $77,736