The information presented here represents selected data from the December 31, 2019, balance sheets and income statements for the year then ended for three firms.

	Firm A	Firm B	Firm C
Total assets, 12/31/19	$404,000	$540,000	$319,000
Total liabilities, 12/31/19	217,000	145,000
Paid-in capital, 12/31/19	79,000		46,000
Retained earnings, 12/31/19		320,000
Net income for 2019		76,000	118,000
Dividends declared and paid during 2019	44,000	19,000	59,000
Retained earnings, 1/1/19	79,000		37,000

Required: Calculate the missing amounts for each firm.