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.)

	a	b	c	d
Equity, December 31, 2016	$0	$0	$0	$0
Owner investments for stock during the year	114,500		101,958	225,587
Dividends during the year		(53,000)	(11,000)	(55,000)
net income (loss) for the year	110,500	60,005	(3,000)
Equity, December 31, 2017	116,500	113,005		125,587