Fill in the Blanks

Ascertain the missing items (A, B,and C) in the following situation:

Assets, January 1

$10,000

Assets, December 31

$14,000

Liabilities, January 1

A

Liabilities, December 31

$ 7,000

Owners’ equity, January 1

$ 8,000

Owners’ equity, December 31

B

Owners’ contributions

0

Owners’ withdrawals

C

Net income

$ 2,000