ABC CNN NBC A CBS 0 $ 99,000 0 Equity, beginning of year Owner investments during the year Owner withdrawals during the year Net income (loss) for the year Equity, end of year 0 $ 118,623 (53,000) 44,970 97,970 0 $ 90,255 (9,000) (5,000) $ 208,878 (55,000) 95,000 101,000 $ $ 108,878