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

	CBS	ABC	CNN	NBC
Equity, beginning of year	$0	$0	$0	$0
Owner investments during the year	105,500		95,163	215,885
Dividends during the year		(53,000)	(8,000)	(53,000)
Net income (loss) for the year	101,500	51,275	(6,000)
Equity, end of year	$107,500	$104,275		$115,885