Company Company Company Company January 1, 2017 Assets $80,520 $88,150 128870 (9) $140,400 Liabilities 49,400 48480 (d) 82,590 486500) 31120(a) 39,670 46,280 91,750 Owner's equity December 31, 2017 Assets 112440 (6) 109,400 172,400 255600 (K) Liabilities 61,480 74,190 93010(h) 103,700 50,960 35210(e) 79,390 151,900 Owner's equity Owner's equity changes in year Additional Investment c) 9,230 10,620 11,140 Drawings 16,660 (1) 12,140 10,510 Total revenues 350,000 414,900 (1) 480,000 Total expenses 332,800 384,700 346,000 (0) LICENSE.pdf