Answer:
Net Income / Net Loss:
Scenario A    $35,888 (-58,000 + 22,112)
Scenario B    $37,088 (-58,000 + 22,112 + 1,500)
Scenario C      -$9,112 (-58,000 + 45,000 + 22,112)
Scenario D      $17,112 (-58,000 + 35,000 + 22,112 + 18,000)
Explanation:
a) Data and Calculations:
                  Beginning   Ending  
Assets       $57,000   $24,463
Liabilities    115,000      46,575
Equity        (58,000)   ($22,112)
Net Income / Net Loss:
Scenario A    $35,888 (-58,000 + 22,112)
Scenario B    $37,088 (-58,000 + 22,112 + 1,500)
Scenario C      -$9,112 (-58,000 + 45,000 + 22,112)
Scenario D      $17,112 (-58,000 + 35,000 + 22,112 + 18,000)
b) The net income is the difference between the beginning equity plus new investments and the ending equity and dividends.