Write your equation.
Assets - liabilities = owners equity.
0-0=0. Now add variables to equation.
(0+136882)- (0-61590)= owners equity.
136882 + 61590 = 198,472
Or solve more quickly:
how does each variable affect owners equity?
increase in asset increases owners equity so the number is positive 136,882
decrease in liability increases owners equity so number is positive. 61,590
Total change to owners equity. 198,472
