4. The following financial statement information is from five separate companies: Company A Company B Company C Company D December 31, 2015 Assets...... . . . P50,000 P40,000 P30,000 P180,000 Liabilities......... . . . 23,500 22,500 14,000 38,000 December 31, 2016 Assets. ...... . . . 53,000 44,000 250,000 Liabilities. ....... . . . . . 27,500 25,000 64,000 During year 2016 Owner's investments 5,000 1,500 7,750 Net income (loss).... 7,500 9,000 12,000 Owner's drawings 3,000 5,000 4,000 6,000