Cullumber Company Beta Company Company Omega Company manuary 1, 2017 Assets $81,840 $91,430 122,800 (9) $152,300 Liabilities 49,700 49990 (d) 77,040 59170 C 32140 (a) 41,440 Owner's equity December 31, 2017 45,760 93,130 Assets 107040 (6) 106,800 176,400 242400(k) Liabilities 58,900 71,850 93700(h) 100,100 V 48,140 48,140 34950 (e) 82,700 142,300 owner's equity Owner's equity changes in year Additional investment 1 0 7 ,690 10,850 12,140 Drawings 17,050 12,380 11,630 Total revenues 350,400 4 15,600 488,300 Total expenses 330,600 382,600 3 52,500