Compute the missing amount for each of the following separate companies a through d.

(a)

(b)

(c)

(d)

Equity, December 31,2010

$ 0

$ 0

$ 0

$ 0

Owner investments during the year

120,000

?

87,000

210,000

Owner withdrawals during the year

?

54,000

10,000

55,000

Net income (loss) for the year

31,500

81,000

(4,000)

?

Equity, December 31,2011

102,000

99,000

?

110,000