STOCKHOLDERS’ EQUITY RELATIONSHIPS 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.

Company Financial Statement Item A B C D Equity, 12/31/2008 Common stock $45,000 $39,000 $ 80,000 $25,000 Retained earnings 18,800 15,300 6,900 (k)

Total equity $63,800

(d) $ 86,900 $38,900 Net income (loss) for 2009

(a) $ 7,100 $ 9,700 $ (4,500)

Dividends during 2009 $ 2,100 $ 800 (h) $ -0-

Equity, 12/31/2009 Common stock $45,000 $39,000 $ 80,000 $25,000 Retained earnings 21,700

(e) (i) (l)

Total equity

(b)

(f) $ 95,300 (m)

Total assets, 12/31/2009

(c) $88,200 $113,400 (n)

Total liabilities, 12/31/2009 $14,400 (g) (j) $15,700 Required:
Use your understanding of the relationships among the financial statement items to determine the missing values (a–n).