E1-11 Two items are omitted from each of the following summaries of statement of finan- cial position and income statement data for two companies for the year 2017, Steven Craig Ltd. and Georgia Enterprises Ltd. Steven Georgia Craig Enterprises Beginning of year: 97,000 Total assets 129,000 63,000 Total liabilities (c) Total equity (a) 75,000 End of year: 160,000 Total assets 180,000 100,000 Total liabilities 50,000 Total equity 60,000 130,000 Changes during year in equity: Additional investment (b) 25,000 Dividends 44,000 (d) Total revenues 215,000 Total expenses 155,000 100,000 55,000