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Problem
1. Calculate the missing amounts for companies A to E
A
B
C
D
E
Cash
$2,100
$ 800
$ ?
$5,400
$3,000
Equipment
5,600
4,800
4,400
6,300
?
Accounts Payable
2,800
1,650
2,700
5,400
Share capital
1,400
2,400
3,300
3,600
600
Retained earnings
800
550
1,200
2. Calculate the net income earned during the year. Assume that the change to shareholders' equity results only from net income earned during the year.
Assets
Liabilities
Balance Jan. 1, 2015
$112,500
$ 90,000
Balance Dec. 31, 2015
90,000
45,000
3. If total assets increased $25,000 and total liabilities decreased $7,000, what was the change in shareholders' equity?
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