The following financial statement information is from four separate companies. Beginning of year Assets: Liabilities End of year Assets Liabilities Changes during the year Owner investments Net income (loss) 52 Owner withdrawals Company A Company B Company C Company D $ 44,000 36,080 $ 34,320 24,024 $ 28,160 15,206 $ 78,320 54,040 49,000 35,280 ? 89,180 23,990 16,086 42,806 6,000 1,400 9,750 ? 11,630 ? 5,400 15,094 3,500 2,000 5,875