for the year were $$153,000.$ Expenses for the year were $$178,000.$Case A: Assume that RiseUp Company is a Tole proprietorship owned by Mrs$.$ Rise. Prior to the closing entries, the capital account reflects a balance of $$53,000$ and the drawing account shows a balance of $$9,000.$Case B: Assume that RiseUp Company is a partnership owned by Mrs$.$ Rise and Mr$.$ Up$.$ Prior to the closing entries, the owners' equity accounts reflect the following balances: Rise, Capital, $$56,000$; Up$,$ Capital, $$56,000$; Rise, Drawings, $$13,000$; and Up$,$ Drawings, $$15,000.$ Profits and losses are divided equally.Case C: Assume that RiseUp Company is a corporation$\mathrm{.}2.$ Show how the statement of owner's equity would appear at December $31$ for Case A and Case B$.$Case A: Sole ProprietorshipCase B: Partnership