The beginning assets equal $97,000 and the beginning liabilities equal $59,000. During the year, liabilities increased by $9,000 and equity decreased by $11,000. Row 2: Columns A-E: Enter the beginning accounting equation amounts and mathematical bols. (PG-1a) Cell F2: Enter a description of the figures displayed in row 2. (PG-1b) TIP! The "PG" tags (for example, PG-1a) can be helpful when discussing tasks as you work through these projects and when reviewing the feedback generated by the Project Grader ("PG") system as part of grading. Row 3: Columns A-E Enter the ending accounting equation amounts and mathematical symbols. (PG-2a) Cell F3: Enter a description of the figures displayed in row 3. (PG-2b) Finalize the worksheet: Orientation: Landscape (PG-3a) Row 1, all entries: Bold and Center (horizontal) alignment (PG-3b) Rows 2-3, dollar amounts: Accounting number format, zero decimals (PG-3c) Rows 2-3, mathematical symbols: Center (horizontal) alignment (PG-3d) Assets = Liabilities + Equity