The following financial statement information is from five separate companies. Company A Company B Company C Company D Company E Beginning of year Assets Liabilities $ 35,000 28,700 $ 27,300 19,110 $ 22,400 12,096 $ 62,300 $ 95,550 42,987 ? End of year Assets 40,000 28,800 ? 72,800 110,400 Liabilities ? 19,584 13,132 34,944 87,216 Changes during the year Stock issuances 6,000 1,400 9,750 ? 6,500 Net income (loss) 9,200 ? 5,200 11,543 8,574 Cash dividends 3,500 2,000 5,875 11,000