Use the expanded accounting equation to answer each of the following questions.

$($a$)$ The liabilities of Crane Company are $$97,000.$ Owner's capital is $$159,000$; drawings are $$98,000$; revenues, $$436,000$; and

expenses, $$331,000.$ What is the amount of Crane Company's total assets?

Total assets $

$($b$)$ The total assets of Sierra Company are $$62,000.$ Owner's capital is $$19,000$; drawings are $$8,100$; revenues, $$50,000$; and

expenses, $$45,000.$ What is the amount of the company's total liabilities?

Total liabilities $,$$

$($c$)$ The total assets of Birch Co$.$ are $$648,000$ and its liabilities are equal to two$-$thirds of its total assets. What is the amount of Birch

Co$.\text{'}$s owner's equity?

Owner's equity $