please show methods for part a and part b both

Given non-current assets of 39,000, current assets of 14,000, current liabilities of 7,000, and non-current liabilities of 12,000, owner's equity will be: The equity value is 34000 The following information relates to Shamal Co for Year 8. Noncurrent liabilities 95,000 Expenses 115,000 Current liabilities at end of the year 181,000 Sales revenue 320,000 Current assets at end of the year 474,000 Noncurrent assets at end of the year 406,000 The owner did not withdraw or introduce any equity during the year. What was the equity at the beginning of the year? Equity at the beginning of the year = 399000 (Type an integer.)