Determine the missing amounts. (Hint: For example, to solve for (a), Assets Liabilities = Owners equity = $30,140.)

		Sunland Company			Beta Company			Psi Company			Omega Company
January 1, 2017
Assets		$78,080			$92,310			$	(g)		$155,600
Liabilities		47,940				(d)		79,580				(j)
Owners equity			(a)		40,010			53,930			89,210
December 31, 2017
Assets			(b)		105,900			189,700				(k)
Liabilities		59,600			71,800				(h)		100,500
Owners equity		48,870				(e)		79,960			157,900
Owners equity changes in year
Additional investment			(c)		7,990			10,860			12,830
Drawings		16,950				(f)		12,170			11,920
Total revenues		348,300			411,500				(i)		510,300
Total expenses		333,100			382,000			355,000				(l)