One item is omitted in each of the following summaries of balance sheet and income statement data for four different corporations, East, North, South, and West.

Determine the missing amounts, identifying them by letter.

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East West North South Beginning of the year: $300,000 $ (d) 350,000 Assets Liabilities End of the year: Assets Liabilities During the year: Additional issue of capital stock Dividends Revenue Expenses $500,000 200,000 $160,000 121,600 130,000 1,200,000 700,000 750,000 460,000 110,000 144,000 300,000 (a) 100,000 90,000 420,000 480,000 50,000 20,000 (ь) 16,000 (c) 184,000 196,000 40,000 125,000 65,000 70,000