Determine the missing amounts. Assume all changes in stockholders' equity are due to changes in retained earnings. Walco Corporation Gunther Enterprises Beginning of year Total assets $116,000 $147,000 Total liabilities 77,000 80300 (d) Total stockholders' equity 1 66,700 End of year 39000 17800 (2) (0) Total assets 174,000 Total liabilities 125,000 57,000 Total stockholders' equity 52,800 117000 (C) Changes during year in retained earnings Dividends (0 5,400 5,400 Total revenues 220,000 117000 Total expenses 170,000 76,000