The following financial statement information is from five separate companies.

	Company A	Company B	Company C	Company D	Company E
Beginning of year
Assets	$ 55,000	$ 34,000	$ 24,000	$ 60,000	$ 119,000
Liabilities	24,500	21,500	9,000	40,000	?
End of year
Assets	58,000	40,000	?	85,000	113,000
Liabilities	?	26,500	29,000	24,000	70,000
Changes during the year
Stock issuances	6,000	1,400	9,750	?	6,500
Net income (loss)	8,500	?	8,000	14,000	20,000
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.