Hi tutor, Id like to know the value for the following and please tell me how you calculate them.

1. Dwight Turnbull, capital, July 31:

2. Add: investment by owner:

what I think for the first one is $295760 and the second one is $0 but both of them are incorrect

thank you very much

Acct. No 101 106 128 163 173 183 201 230 301 302 401 623 645 655 684 Feline Pet Care Trial Balance July 31, 2020 Account Title Cash Accounts receivable Prepaid insurance Equipment Building Land Accounts payable Unearned revenue Dwight Turnbull, capital Dwight Turnbull, withdrawals Revenue Wages expense Equipment rental expense Advertising expense Pet food expense Totals Debit Credit $ 23,300 11,900 12,800 18,500 195,000 139,000 $ 15,840 93,500 295,760 3,500 124,500 61,000 37,000 9,500 18,100 $529,600 $529,600 FELINE PET CARE Statement of Changes in Equity For Year Ended July 31, 2020 Dwight Turnbull, capital, August 1 Add: Investments by owner Total 93,500 Less: Withdrawals by owner 3,500 Less: Loss 1,100 4,600 291,160 Dwight Turnbull, capital, July 31 $