Understanding financial statement relationships. The information presented in the attached document represents selected data from the December 31, 2010, balance sheets and income statements for the year then ended for three firms:

The information presented here represents selected data from the December 31, 2010, balance sheets and income statements for the year then ended for three firms. Total assets, 12/31/10 Total liabilities, 12/31/10 Paid-in capital, 12/31/10 Retained earnings, 12/31/10 Net income for 2010 Dividends declared and paid during 2010 Retained earnings, 1/1/10 Firm A $420,000 215,000 Firm B $540,000 145,000 Firm C $325,000 ? 75,000 ? 40,000 ? 310,000 ? ? 50,000 83,000 19,000 113,000 65,000 78,000 ? 42,000 Required: Calculate the missing amounts for each firm. (Omit the "$" sign in your response.)