Calculate the amount of the missing item in each of the following independent cases
01:58:22
Equity, January 1
$\quad 0 \quad$
$\quad 0 \quad$
$\quad 0 \quad$
Owner's investments during the year
68,000
39,500
45,500
148,000
eBook
Profit (loss) for the year
23,750
38,500
(35,000)
(5,300)
(8,800)
(28,000)
(19,750)
(71,000)
Owner's withdrawals during the year
Equity, December 31
$\quad 64,000 \quad$
$\quad 53,500 \quad$
$\quad 40,000 \quad$
$\quad 179,000 \quad$