The assets and liabilities of Rocky's Day Spa on December 31 and its revenue and expenses for the year are listed below.The capital of the owner was $68,000 on January 1.The owner invested an additional $10,000 during the year. 
Prepare a balance sheet for the year ended December 31.
Definitions:
Perceived Market
This term suggests a market as understood or interpreted by individuals or businesses, which may not accurately reflect the actual market structure or dynamics. NO.
Demand Function
A mathematical formula that describes the relationship between the quantity of a good demanded and its various determinants like price, income, and prices of related goods.
Market Share
The portion of a market controlled by a particular company or product.
Perceived Market
The segment of a market that consumers are aware of or have a particular perception about, which may influence their purchasing decisions.
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