Company A Company B Company C Company D Company E December 31, 2012 Assets $ 46,000 $ 35,880 $ 29,440 $ 81,880 $ 125,580 Liabilities 37,720 25,116 15,897 56,497 ? December 31, 2013 Assets 49,000 35,280 ? 89,180 135,240 Liabilities ? 23,990 16,086 42,806 106,839 During year 2013 Owner investments 6,000 1,400 9,750 ? 6,500 Net income (loss) 11,270 ? (674) 13,991 7,785 Owner cash withdrawals 3,500 2,000 5,875 0 11,000