Table:
0
A
B
C
D
1
Balance at December 31, 2017
Adjustments Due to ASC 606
Balance at January 1, 2018
2
Assets
3
Voyage receivables
$24,209
$1,336
$25,545
4
Liabilities
5
Deferred income taxes
83,671
(108)
83,563
6
Equity
7
Accumulated deficit
(265,758)
(1,228)
(266,986)

Questions and formulas:
Question: What is the change in Assets: Voyage receivables from Balance at December 31, 2017 to January 1, 2018?
Formula: D3-B3
Formula2: D3-B3
Level: Calculation
Question: What is the change in Liabilities: Deferred income taxes from Balance at December 31, 2017 to January 1, 2018?
Formula: D5-B5
Formula2: D5-B5
Level: Calculation
Question: What is the average Assets: Voyage receivables for Balance at December 31, 2017 to January 1, 2018?
Formula: (D3+B3) / 2
Formula2: (D3+B3) / 2
Level: Calculation