Company ACompany BCompany CCompany DCompany E  December 31, 2013:                Assets$97,000 $112,000$65,000$163,500$253,000       Liabilities 41,500  48,500 31,500 83,000 ?    December 31, 2014:                Assets 103,000  89,000 ? 257,000 232,00

Company
ACompany
BCompany
CCompany
DCompany
E  December 31, 2013:                Assets$97,000 $112,000$65,000$163,500$253,000       Liabilities 41,500  48,500 31,500 83,000 ?    December 31, 2014:                Assets 103,000  89,000 ? 257,000 232,000       Liabilities ?  58,500 41,500 131,500 153,500    During 2014:                Owner investments 17,000  26,000 19,000 ? 9,700       Net income (loss) (19,500) ? 18,700 27,500 36,700       Owner withdrawals 5,700  6,700 8,800 -0- 18,700  

What was the net income (loss) for 2014?