The following financial statement information is from five separate companies:

December 31, 2016 Company A Company B Company C Company D Company E

Assets 35,000 27,300 22,400 62,300 95,550

Liabilities 28,700 19,110 12,096 42,987 ?

December 21, 2017

Assets 40,000 28,800 ? 72,800 110,400

Liabilities ? 19,584 13,132 34,944 87,216

During year 2017

Owner Investments 6,000 1,400 9,750 ? 6,500

Net Income (loss) 9,200 ? 6,200 11,543 8,574

Owner cash withdrawals 3,500 2,000 5,875 0 11,000

2c. statement of owner's equity

Equity, December 31, 2016 ____

___ ___

____ ___

____ ___

_________ ____

Equity, December 31, 2017 _____