The following financial statement information is from five separate companies: Company A Company B Company C Company D Company E December 31, 2016 Assets $ 45,000 $ 35,100 $ 28,800 $ 80,100 $ 122,850 Liabilities 36,900 24,570 15,552 55,268 ? December 31, 2017 Assets 48,000 34,560 ? 87,360 132,480 Liabilities ? 23,500 15,758 41,932 104,659 During year 2017 Stock issuances 6,000 1,400 9,750 ? 6,500 Net income (loss) 11,000 ? (721 ) 13,596 7,751 Cash dividends 3,500 2,000 5,875 0 11,000 Required: 1a. What is the amount of equity on December 31, 2016 for Company A.