The following financial statement information is from five separate companies.

	Company A	Company B	Company C	Company D	Company E
Beginning of year
Assets	$ 45,000	$ 35,100	$ 28,800	$ 80,100	$ 122,850
Liabilities	36,900	24,570	15,552	55,268	?
End of year
Assets	50,000	36,000	?	91,000	138,000
Liabilities	?	24,480	16,415	43,680	109,020
Changes during the year
Stock issuances	6,000	1,400	9,750	?	6,500
Net income (loss)	11,900	?	6,900	15,488	8,910
Cash dividends	3,500	2,000	5,875	0	11,000

Required: 1a. What is the amount of equity at the beginning of the year for Company A? 1b. What is the amount of equity at the end of the year for Company A? 1c. What is the amount of liabilities at the end of the year for Company A?