Data from the financial statements of four different companies are presented in separate columns in the table below. Each column has one or more data items missing.

Required:
Use your understanding of the relationships among the financial statement items to determine the missing values(a€“o).

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Company Financial Statement Item Equity, 12/31/2008 $50,000 $35,000 $15,000 21,900 $36,900 Common stock 12,100 (e Retained eamings Total equity 26,400 $66,400 $7,000 (1,800) 6,000 Net income (loss) for 2009 Dividends during 2009 2,000 0- $ 1,400 Equity, 12/31/2009 $50,000 $35,000 $55,000 15,000 27,600 Common stock Retained eamings Total equity $84,500 $99,200 Total assets, 12/31/2009 $92,500 Total liabilities, 12/31/2009 $14,800 $10,700