Two items are omitted from each of the following summaries of balance sheet and income statement data for two proprietorships for the year 2020, Pharoah's Goods and Cullumber Enterprises. Determine the missing amounts.

		Pharoah's Goods			Cullumber Enterprises
Beginning of year:
Total assets		$154,000			$180,600
Total liabilities		119,000			$enter a dollar amount	(c)
Total owners equity		$enter a dollar amount	(a)		112,000
End of year:
Total assets		224,000			252,000
Total liabilities		168,000			70,000
Total owners equity		56,000			182,000
Changes during year in owners equity:
Additional investment		$enter a dollar amount	(b)		35,000
Drawings		51,800			$enter a dollar amount	(d)
Total revenues		308,000			140,000
Total expenses		245,000			84,000