Using the net worth method, estimate the amount of the possible embezzlement by Miriam in 2019 and 2020.

The records revealed that in 2018 Miriam had a modest property that she purchased for $45,000. She had a mortgage on that same property in the amount of $40,000. Other public records indicate that Miriam also owned a property that cost $135,000 and the balance on the mortgage was $92,000 in 2019. Ruth further discover that in 2018, Miriam had a car that cost $4,500 and there was a loan taken out for that car in the amount of $2,750. Miriam also had $5,500 in savings with National Commercial Bank in 2018 and one year later, had $10,000 in savings at National Commercial Bank. She also has a credit card with National Commercial and had paid $1,875 to the bank for credit card payments in 2019. The car she currently drives cost $23,000 and the balance of the loan on that car was $13,275 in 2019. Miriam salary in 2019 included a salary of $25,325 and extra income from doing side jobs for the church in the amount of $3,400. Her living expenses have been estimated at $16,825 in 2019. By 2020, she had savings of $16,500 and had made credit card payments in the amount of $2,540 in that same year. She still owned the same property but the balance on the mortgage was now $73,000. She still drove the same vehicle but the loan on the vehicle was now $7,850. Miriam bought a piece of land that cost $23,000 and a jet ski for one of her kids that cost $2,500 in 2020. Her compensation for 2020 included a salary of $28,250 with extra income of $7,000. Her living expenses were estimated at $18,725.