\begin{tabular}{|c|c|c|c|c|} \hline & A & B & c & D \\ \hline \multicolumn{5}{|l|}{ Beginning } \\ \hline AssetsLiebilities..................... & $28,00018,600 & $12,0005,000 & 19,000 & 9.000 \\ \hline \multicolumn{5}{|l|}{Liebilities.......................Ending} \\ \hline Assets ...................................... & 30,000 & 26,000 & 34,000 & 40,000 \\ \hline & 17,300 & ? & 15,000 & 19,000 \\ \hline \multicolumn{5}{|l|}{ During Year } \\ \hline SalestevenueExpense & ? & 23.500 & 28,000 & 24,000 \\ \hline & 8,500 & 21,000 & 11,000 & 17,000 \\ \hline & 3,000 & 1,500 & ? & 3,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline & A & B & c & D \\ \hline \multicolumn{5}{|l|}{ Beginning } \\ \hline AssetsLiebilities..................... & $28,00018,600 & $12,0005,000 & 19,000 & 9.000 \\ \hline \multicolumn{5}{|l|}{Liebilities.......................Ending} \\ \hline Assets ...................................... & 30,000 & 26,000 & 34,000 & 40,000 \\ \hline & 17,300 & ? & 15,000 & 19,000 \\ \hline \multicolumn{5}{|l|}{ During Year } \\ \hline SalestevenueExpense & ? & 23.500 & 28,000 & 24,000 \\ \hline & 8,500 & 21,000 & 11,000 & 17,000 \\ \hline & 3,000 & 1,500 & ? & 3,000 \\ \hline \end{tabular}