The information presented here represents selected data from the December 31, 2013, balance sheets and income statements for the year then ended for three firms.

Required:

Calculate the missing amounts for each firm.

	Firm A	Firm B	Firm C
Total Assets 12/31/13	?	$435,000	$520,000
Total Liabilities, 12/31/13	80,000	190,000	205,000
Paid-In Capital	55,000	59,000	140,000
retained earnings, 12/31/13	106,000	186,000	?
net income for 2013	68,000	110,000	81,000
Dividends declared and paid during 2013	12,000	48,000	28,000
Retained earnings, 1/1/13	50,000	124,000	?