Hint: First determine the amount of increase or decrease in owner's equity during the year. Freeman Heyward Jones Ramirez Beginning of the year: Assets $286,200 $332,000 $123,100 Liabilities 171,700 172,600 93,600 $155,800 End of the year: Assets 354,900 464,800 110,800 322,100 Liabilities 154,500 146,100 98,500 176,600 During the year: Additional investment by owner 66,400 12,300 51,9 Withdrawals by owner 20,000 19,900 76,200 Revenue 94,400 141,600 145,500 Expenses 51,500 86,300 151,400 166,20