Company C
dec.31 2012.
Assests 24,000
Liabilities. 9,000

dec. 31 2013
Assets _____
Liabilities. 29,000

During year 2013
Stock issuances. 9,750
Net incom loss. 8,000
Cash dividends. 5,875

What is the assets for dec31 2013?

Assets minus liabilities equals equity

First you need to get your 1 Jan 2013 equity, which is your 31 Dec 2012 equity. Simply take your 31 Dec 2012 minus your 31 Dec liabilities.

Next take your 1 Jan 2013 equity and either add or subtract your amounts during the year to get your 31 Dec 2013 equity.