Crane January 1, 2017 Company Beta Company Psi Company Omega Company Assets $81,890 $89,050 $ (g) $147,300 Liabilities 48,930 (d) 82,810 (j) Owner's (a) 41,720 46,980 94,130 equity December 31, 2017 Assets (b) 113,300 188,000 (k) Liabilities 58,590 70,590 (h) 104,500 Owner's 49,480 (e) 80,640 148,000 equity Owner's equity changes in year Additional investment 16,940 (c) 8,280 10,450 10,150 Drawings 14,340 (f) 12,170 Total 505,100 350,700 418,400 (i) revenues Total (1) 334,900 384,700 352,300 expenses