Two items are omitted from each of the following summaries of balance sheet and income statement data for two proprietorships for the year 2018, Holly Enterprises and Cat Stevens. 
Instructions
Determine the missing amounts.
Definitions:
Contractual Risk
The potential of loss arising from the obligations outlined in a contract not being met by one or more parties.
Content Writing
The creation of written material for websites, blogs, and social media platforms, aimed at engaging audiences and often optimized for search engines.
Publishing Company
An organization that specializes in the production and distribution of books, magazines, online content, or other forms of publications.
Content Services
Online services that provide users with digital content, such as news, music, video, and more, either for free or on a subscription basis.
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