Consider the following abbreviated financial statements for Barrie Enterprises: What is owner's equity for 2019 and 2020?
a) Owner's equity 2019: X, Owner's equity 2020: Y
b) Owner's equity 2019: Y, Owner's equity 2020: X
c) Owner's equity 2019: Z, Owner's equity 2020: W
d) Owner's equity 2019: W, Owner's equity 2020: Z