Determine the missing amounts. $($Hint For example, to solve for $\{$a$\},$ Assets $-$ Liabilities $=$ Owner's equity $=$$$30,000)$

January $1.2022$

Assets

Liabilities

Owner's

equity

$48,000$

$61,000$

$($b$)$

$52,000$

$($e$)$

$($d$)$

$41,000$

$

Decernber

$31,2022$

Assets

Liabilities

Owner's

equity

$$91,000$

$83,000$

$45,000$

$($h$)$

Owner's

equity

changes in

year

Additional

investment

$($c$)$

$18,000$

$($f$)$

$12,000$

Drawings

Total

revenues

$350,000$

$412,000$

$($i$)$

Total

expenses