Company
A
Company
B
Company
C
Company
D
Company
E


December 31, 2012

















Assets
$
31,000

$
24,180

$
19,840

$
55,180

$
84,630



Liabilities

25,420


16,926


10,713


38,074


?



December 31, 2013

















Assets

34,000


24,480


?


61,880


93,840



Liabilities

?


16,646


11,162


29,702


74,133



During year 2013

















Owner investments

6,000


1,400


9,750


?


6,500



Net income (loss)

7,220


?


(1,384)


8,072


7,281



Owner cash withdrawals

3,500


2,000


5,875


0


11,000

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What part of assets minus liabilities equals equity do you not understand?