The following financial statement information is from five separate companies.

	Company A	Company B	Company C	Company D	Company E
Beginning of year
Assets	$ 32,000	$ 24,960	$ 20,480	$ 56,960	$ 87,360
Liabilities	26,240	17,472	11,059	39,302	?
End of year
Assets	37,000	26,640	?	67,340	102,120
Liabilities	?	18,115	12,147	32,323	80,674
Changes during the year
Stock issuances	6,000	1,400	9,750	?	6,500
Net income (loss)	8,390	?	6,800	10,359	8,474
Cash dividends	3,500	2,000	5,875	0	11,000

2a. What is the amount of equity at the beginning of the year for Company B? 2b. What is the amount of equity at the end of the year for Company B? 2c. Compute the net income of the year for Company B.