Is each of the following equations correct? What key point does each equation raise?

a.

$250,000 Assets

=

$100,000 Liabilities

+

$100,000 Owners’ equity

b.

$2,345,000 Assets

=

$46,900 Liabilities

+

$2,298,100 Owners’ equity

c.

$26,450 Assets

=

$675,000 Liabilities

+

$648,550 Owners’ equity

d.

$648,550 Owners’ equity

=

$4,250,000 Liabilities

+

$400,000 Owners’ equity