Use the following information to calculate at or for the year ended December 31, 2014: (a) net income, (b) owner's capital, (c) total liabilities and owner's equity, and (d) accounts receivable. Cash $32,000 Owners Capital, Dec. 31, 2013 $91,000 Accounts Receivable ? Owners Capital, Dec. 31, 2014 ? Supplies 1,000 Withdrawals 16,000 Land 70,000 Commissions Earned 40,000 Accounts Payable 12,000 Wages Expense 14,000 Notes Payable 14,000 Rent Expense 6,000