Why Owner's equity=58000 in 2012?I think 12000+18000+12000+24000-6000=60000.Why Owner's equity=66000 in 2013?

The following details concern the business of N.Shakey, who is womied about the profitability and financial structure of his business at 30 June 2013, especially since the bank is requiring repayment of his overdraft. 30 June 2012 30 June 2013 Sales (credit $90,000 $60,000 Cost of sales 39,000 63,000 All other expenses 12,000 21,000 Cash at bank 12,000 Inventory 18,000 33,000 Accounts receivable (net) 12,000 30,000 Non-current assets (net 48,000 24,000 Accounts payable 6,000 9,000 N. Shakey, capital 60,000 72,000 Non-current liabilities 12,000 Inventory at 1 July 2011 was $15,000. Accounts receivable at 1 July 2011 were $10,000. (a) Calculate the following ratios for 2012 and 2013: net profit margin (i) rate of return on owners' equity (ii current (iv acid test ratio gearing (b) Write a short report to the owner about: 0 profitability short-term liquidity long-term solvency