Entity A and Entity B are separate entities, and both use a calendar-year accounting period. Using the information provided for each entity in the table below, enter the appropriate amounts in the designated cells below. Enter all amounts as positive values. If no entry is necessary, enter a zero (0) or leave the cell blank.

Account	Entity A	Entity B
Revenues	$100,000	$200,000
Expenses
Net income	$40,000
Retained earnings, January 1		$300,000
Dividends declared	$50,000	$70,000
Retained earnings, December 31	$120,000	$310,000
Current assets, December 31		$60,000
Noncurrent assets, December 31	$420,000
Total assets, December 31	$500,000
Current liabilities, December 31		$30,000
Noncurrent liabilities, December 31	$270,000
Total liabilities, December 31		$140,000
Paid-in capital, December 31		$520,000
Total shareholders' equity, December 31	$200,000