Two Items Are Omitted from Each of the Following Summaries

question 16

Essay

Two items are omitted from each of the following summaries of balance sheet and income
statement data for two proprietorships for the year 2016 Holly Enterprises and Cat Stevens. $\begin{array}{lcc}& \underline{\text {Black Sheep Enterprises}}& \underline{\text { Cat Stevens}}\\\text { Beginning of year: } & \\\text { Total assets } & \$ 98,000 & \$ 129,000 \\\text { Total liabilities } & 60,000 & (\mathrm{c}) \\\text { Total owner's equity } & (\mathrm{a}) & 85,000 \\\text { End of year: } & \\ \text { Total assets } &160,000 & 180,000 \\\text { Total liabilities } &100,000 & 50,000 \\\text { Total owner's equity } & 60,000 & 130,000 \\\text { Changes during year in owner's equity } \\\text { Additional investment }&(\mathrm{b}) & 25,000 \\\text { Drawings }& 25,000 & \text { (d) } \\\text { Total revenues }& 215,000 & 100,000 \\\text { Total expenses }& 185,000 & 65,000\end{array}$
Determine the missing amounts.

---

Definitions:

Sexual Sadism

A condition where individuals derive pleasure from inflicting pain or humiliation on others during sexual activities, which can be consensual or non-consensual.

Sexual Masochism

A sexual preference where an individual derives pleasure from experiencing pain or humiliation.

Noncoercive

Pertaining to actions or measures that do not involve force or coercion, allowing individuals to make free and unpressured choices.

Sexual Masochism

A condition where an individual derives sexual pleasure and gratification from undergoing pain, suffering, or humiliation.