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		$304,500	$364,000
Total liabilities, 12/31/16	56,000		143,500
Paid-in capital, 12/31/16	38,500	41,300	98,000
Retained earnings, 12/31/16		130,200
Net income for 2016	47,600	77,000	56,700
Dividends declared and paid during 2016	8,400		19,600
Retained earnings, 1/1/16	35,000	86,800