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. Required: Calculate the missing amounts for each firm. Firm A Firm B $ 261,000 Total assets, 12/31/19 Firm C $ 312,000 123,000 84,000 48,000 33,000 35,400 Total liabilities, 12/31/19 Paid-in capital, 12/31/19 Retained earnings, 12/31/19 Net income for 2019 Dividends declared and paid during 2019 Retained earnings, 1/1/19 111,600 66,000 48,600 40,800 7,200 16,800 30,000 74,400