Please explain how this amount is determined

Determine the missing amounts. (Hint: For example, to solve for (a). Assets - Liabilities Owner's equity = $32,000.) Oriole Company Pharoah Company Sheridan Company January 1, 2022 Assets Liabilities Owner's equity December 31, 2022 Assets Liabilities Owner's equity Owner's equity changes in year Additional investment Drawings Total revenues Total expenses $80,000 48,000 32,000 (a) 108,000 (b) 60,000 48,000 13,000 (c) 13,000 349,000 333,000 $88,000 45,000 43,000 113,000 75,000 38,000 6,000 38,000 414,000 387,000 (d) (e) 135,000 80,000 55,000 187,000 105,000 (h) 82,000 11,200 12,300 391,500 (1) 341,000