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 four different corporations, AL$,$ CO$,$ KS$,$ and MT$.$

Line Item Description AL CO KS MT

Beginning of the year:

Assets $$600,000$ $$280,000$ $$550,000$ $ $($d$)$

Liabilities $200,000130,000325,000350,000$

End of the year:

Assets $900,000420,000660,0001,300,000$

Liabilities $400,000110,000360,000900,000$

During the year:

Additional issue of capital stock $($a$)40,000100,000100,000$

Dividends $30,00020,000($c$)40,000$

Revenue $125,000($b$)145,000420,000$

Expenses $65,00085,000150,000480,000$

Determine the missing amounts.

Line Item Description Amount

a$.$ Additional issue of capital stock $fill in the blank $1$

$70,000$

b$.$ Revenue $fill in the blank $2$

$225,000$

c$.$ Dividends $fill in the blank $3$

d$.$ Assets at beginning of year $