The summaries of balance sheet and income statement data follow.

beginning of year:
total assets $ 85,000
total liabilities 62,000
total owner’s equity ?

end of year:
total assets 110,000
total liabilities ?
total owner’s equity 60,000

changes during year in owner’s equity:
investments by owner ?
drawings 18,000
total revenues 175,000
total expenses 140,000

required: calculate the missing items above.

(05.04 mc) a 2012 report from the u.s. surgeon general stated: "another common practice is strategically locating tobacco-related marketing materials where young children will be exposed to them. tobacco industry executives acknowledge that products and advertising should be placed at eye level (pollay 2007), but in california, 48% of stores had at least one cigarette marketing item at or below 3 feet from the floor (feighery et al. 2001)." it was also noted that 25% of cigarette displays were next to candy. in addition, a national study found that about one-third of the stores had tobacco ads at low heights. after california banned counter displays, some stores place cigarettes in transparent displays so product brands could still be seen. why did some stores use transparent units to display the cigarettes? (3 points) to comply with the new rules while still encouraging cigarette purchases via visual exposure to ensure children and minors are not exposed to cigarettes and their eye-catching packaging to minimize exposure to humidity, extending the shelf life of the cigarettes' tobacco to reduce the occurrence of shoplifting, since cigarettes are high-revenue items

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With the slowdown of business, how can starbucks ensure that the importance of leadership development does not get overlooked?