Retir, Cer Company Company B Company Company D Company $34,000 27,880 $26,520 18,564 $21,760 11, 750 $60,520 $ 92,820 41,758 December 31, 2018 Assets Liabilities December 31, 2019 Assets Liabilities During year 2019 Stock issuances Net income (loss) Cash dividends 39,000 ? 28,080 19,094 ? 12,863 70, 980 34,070 107,640 85,035 1,400 6,000 8,930 3,500 9,750 6, 100 5,875 ? 11, 148 6,500 8,541 11,000 2,000 2a. What is the amount of equity on December 31, 2018 for Company B. Assets Liabilities Equity $ 0 2b. What is the amount of equity on December 31, 2019 for Company B. Assets Liabilities + Equity $ 0 2c. What is net income for year 2019 for Company B Statement of Shareholder's Equity Equity, December 31, 2018 Equity, December 31, 2019