The following financial statement information is known about five unrelated companies:

	Company A	Company B	Company C	Company D	Company E
December 31, 2016:
Assets	$	109,000		$	124,000	$	77,000	$	169,500	$	265,000
Liabilities		47,500			54,500		37,500		95,000		?
December 31, 2017:
Assets		115,000			101,000		?		269,000		244,000
Liabilities		?			64,500		47,500		137,500		159,500
During 2017:
Owner investments		29,000			38,000		25,000		?		10,900
Profit (loss)		(25,500	)		?		19,900		33,500		37,900
Owner withdrawals		6,900			7,900		10,600		-0-		19,900

How do I calculate the missing entries?