Iverson Company had the following assets and liabilities on the dates indicated.

December 31

Total Assets

Total Liabilities

2013

$400,000

$250,000

2014

$460,000

$300,000

2015

$590,000

$400,000

Iverson began business on January 1, 2013, with an investment of $100,000.

Instructions

From an analysis of the change in owner”s equity during the year, compute the net income (or loss) for:

(a) 2013, assuming Iverson”s drawings were $15,000 for the year.

(b) 2014, assuming Iverson made an additional investment of $45,000 and had no drawings in 2014.

(c) 2015, assuming Iverson made an additional investment of $15,000 and had drawings of $25,000 in 2015.