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January 1, 2017 Assets Cullumber Beta Company Company Psl Company Liabilities $78,440 47,310 $88,720 136,750 48,440 (d) 84,040 Owner's equity 31,130 (a) 40,280 52,710

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January 1, 2017 Assets Cullumber Beta Company Company Psl Company Liabilities $78,440 47,310 $88,720 136,750 48,440 (d) 84,040 Owner's equity 31,130 (a) 40,280 52,710 December 31,2017 Assets 111,620 (b) 110,000 188100 Liabilities 61.910 74.520 105 250 (h) Owner's 49.710 35.480 equity 82.850 Owner's equity changes in year Additional (c) 7.690 investment 10.970 Drawings 17.860 12.210 Total 348.300 409.500 revenues Total 832.000 384.800 349.500 expenses

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