Compute the missing amount for each of the following separate companies a through d. (Losses and amounts to be deducted should be indicated with a minus sign.)

Equity, December 31, 2016	(a)	(b)	(c)	(d)
Owner Investments during the year	101,500		92,143	211,573
Owner Withdrawals during the year		(52,000)	(10,000)	(53,000)
Net Income (loss) for the year	97,500	48,395	(4,000)
Equity, December 31, 2017	103,500	100,395		111,573