What are the major components of a business operating plan?

Which of the following statements accurately describes how costs and benefits are calculated?

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:

Is will able to claim r.j. as a qualifying child for the earned income credit (eic)?