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. Firm A Firm B Firm C Total assets, 12/31/22 $ 261,000 $ 312,000 Total liabilities, 12/31/22 48,000 123,000 Paid-in capital, 12/31/22 33,000 35,400 84,000 Retained earnings, 12/31/22 111,600 Net income for 2022 40,800 66,000 48,600 Dividends declared and paid during 2022 7,200 16,800 Retained earnings, 1/1/22 30,000 74,400