What is the additional investment for Sheridan's goods in box (b) and Pharoah Enterprise drawings in box (d)?

Two items are omitted from each of the following summaries of balance sheet and income statement data for two proprietorships for the year 2027, Sheridan's Goods and Pharoah Enterprises. Determine the missing amounts. Sheridan's Pharoah Goods Enterprises Beginning of year: Total assets $158,752 $186,173 Total liabilities 122,672 $ 70,717 () Total owner's equity $ 36,080 (a) 115,456 End of year: Total assets 230,912 259,776 Total liabilities 173,184 72,160 Total owner's equity 57,728 187,616 Changes during year in owner's equity: Additional investment $ ' | (b) 36,080 Total revenues 317,504 144,320 Total expenses 252,560 86,592