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		$478,500	$572,000
Total liabilities, 12/31/16	88,000		225,500
Paid-in capital, 12/31/16	60,500	64,900	154,000
Retained earnings, 12/31/16		204,600
Net income for 2016	74,800	121,000	89,100
Dividends declared and paid during 2016	13,200		30,800
Retained earnings, 1/1/16	55,000	136,400