Accounts end Year 3
"Year 1 'A' contributors" ECU 1,000
"Year 1 'B' contributors" ECU 500
"Year 2 'A' contributors" ECU 0
"Year 2 'B' contributors" ECU 0
"Year 3 'A' contributors" ECU -1,000
"Year 3 'B' contributors" ECU -500
__________________________________________
current account balances ECU 4,500