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 $ 45,000 36,900 $ 35,100 $ 28,800 $ 80,100 $122,850 24,570 15,552 55,268 ? End of year Assets 50,000 36,000 ? 91,000 138,000 Liabilities ? 24,480 16,415 43,680 109,020 Changes during the year Stock issuances 6,000 1,400 9,750 ? 6,500 Net income (loss) 11,900 ? 5,400 15,488 8,910 Cash dividends 3,500 2,000 5,875 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.