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		$609,000	$728,000
Total liabilities, 12/31/19	112,000		287,000
Paid-in capital, 12/31/19	77,000	82,600	196,000
Retained earnings, 12/31/19		260,400
Net income for 2019	95,200	154,000	113,400
Dividends declared and paid during 2019	16,800		39,200
Retained earnings, 1/1/19	70,000	173,600