Lienna grew up on a dairy farm and wants to open her own specialty cheese shop. she writes up a proposal that shows where she will open it, how she will run it, and the financial investment she will need. as part of this process, she is aware of and accepts the risks and rewards of opening a cheese shop. referring to the scenario above, what is the name for lienna's proposal?

On january 1 of the current year, jimmy's sandwich company reported owner's capital totaling $128,000. during the current year, total revenues were $106,000 while total expenses were $95,500. also, during the current year jimmy withdrew $30,000 from the company. no other changes in equity occurred during the year. if, on december 31 of the current year, total assets are $206,000, the change in owner's capital during the year was: