The following financial statement information is from five separate companies:

Company

A Company

B Company

C Company

D Company

E December 31, 2016 Assets $ 50,000 $ 39,000 $ 32,000 $ 89,000 $ 136,500 Liabilities 41,000 27,300 17,280 61,409 ? December 31, 2017 Assets 55,000 39,600 ? 100,100 151,800 Liabilities ? 26,928 18,056 48,048 119,922 During year 2017 Owner investments 6,000 1,400 9,750 ? 6,500 Net income (loss) 13,250 ? 5,200 17,461 9,078 Owner cash withdrawals 3,500 2,000 5,875 0 11,000