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	Firm C
Total assets, 12/31/19	$417,000	$536,000	$331,000
Total liabilities, 12/31/19	209,000	149,000
Paid-in capital, 12/31/19	89,000		41,000
Retained earnings, 12/31/19		304,000
Net income for 2019		81,000	117,000
Dividends declared and paid during 2019	55,000	19,000	73,000
Retained earnings, 1/1/19	69,000		36,000