The information presented here represents selected data from the December 31, 2016, 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, 12/31/16	$415,000	$545,000	$330,000
Total liabilities, 12/31/16	216,000	138,000
Paid-in capital, 12/31/16	82,000		49,000
Retained earnings, 12/31/16		302,000
Net income for 2016		90,000	113,000
Dividends declared and paid during 2016	50,000	26,000	58,000
Retained earnings, 1/1/16	75,000		38,000