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 Manning Financial Statement Item Berko Lucas Corey Equity, 12/3 1/2018: Common stock Retained earnings Total equity Net income (loss) for 2019 Dividends during 2019 Equity, 12/3 1/2019: Common stock Retained earnings Total equity Total assets, 12/3 1/2019 Total liabilities, 12/31/2019 S50,000 12,100 S (a) s 7,000 2,000 $35,000 $15,000 21,900 $36,900 $ (m) 1,400 (e) $44,300 (1,800) 26,400 S66,400 $ 6,000 () 50,000 (b) S (c) 92,500 s (d) 15,000 27,600 S (n) (0) $10,700 35,000 55,000 (1) S (g) (h) $14,800 (k) $84,500 99,200