Sue Smith is the owner and operator of Smith Enterprise, a motivational consulting business. At the end of its

Sue Smith is the owner and operator of Smith Enterprise, a motivational consulting business. At the end of its

accounting period, December 31, 2009, Smith Enterprise has assets of $760,000 and liabilities of 240,000. 

How much is Sue Smith, capital, as of December 31, 2010, assuming that assets increased by $100,000 and liabilities decreased by $38,400 during 2010.?

How much is Sue Smith, capital, as of December 31, 2009?

How much is Sue Smith, capital, as of December 31, 2010, assuming that equipment was purchased for $60,000 cash and debt of $21,600?