[The following information applies to the questions displayed below.] The following financial statement information is from five separate companies. Company A Company B Company C Company D Company E Beginning of year Assets $ 49,000 $ 38,220 $ 31,360 $ 87,220 $ 133,770 Liabilities 40,180 26,754 16,934 60,181 ? End of year Assets 54,000 38,880 ? 98,280 149,040 Liabilities ? 26,438 17,728 47,174 117,741 Changes during the year Stock issuances 6,000 1,400 9,750 ? 6,500 Net income (loss) 12,980 ? 5,800 17,067 9,045 Cash dividends 3,500 2,000 5,875 0 11,000 Required: 1a. What is the amount of equity at the beginning of the year for Company A? 1b. What is the amount of equity at the end of the year for Company A? 1c. What is the amount of liabilities at the end of the year for Company A?