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   Missing Amounts from Balance Sheet and Income Statement Data

   One item is omitted in each of the following summaries of balance sheet and income statement data for the following four different corporations:

   Determine the missing amounts.

   Hint: First determine the amount of increase or decrease in stockholders' equity during the year.

   			Freeman		Heyward		Jones		Ramirez
   	Beginning of the year:
   		Assets	$204,400		$239,100		$94,000		________
   		Liabilities	122,600		124,300		71,400		$112,200
   	End of the year:
   		Assets	253,500		334,700		84,600		231,900
   		Liabilities	110,400		105,200		75,200		127,200
   	During the year:
   		Additional issuance of capital stock	________		47,800		9,400		37,400
   		Dividends	14,300		14,300		________		54,900
   		Revenue	67,400		_______		108,000		104,700
   		Expenses	36,800		62,200		115,600		119,700