The information presented here represents selected data from the December 31, 2022, balance sheets and income statements for the year then ended for three firms.

Required:

Calculate the missing amounts for each firm.

\begin{tabular}{|l|r|r|r|} \hline & \multicolumn{1}{|c|}{ Firm A } & \multicolumn{1}{c|}{ Firm B } & \multicolumn{1}{c|}{ Firm C } \\ \hline Total assets, 12/31/22 & $412,000 & $547,000 & $334,000 \\ \hline Total liabilities, 12/31/22 & 208,000 & 143,000 & \\ \hline Paid-in capital, 12/31/22 & 88,000 & & 36,000 \\ \hline Retained earnings, 12/31/22 & & 306,000 & \\ \hline Net income for 2022 & & 93,000 & 116,000 \\ \hline Dividends declared and paid during 2022 & 55,000 & 23,000 & 61,000 \\ \hline Retained earnings, 1/1/22 & 78,000 & & 42,000 \\ \hline \end{tabular}