Two items are omitted from each of the following summaries of balance sheet and income statement data for two corporations for the year 2014, Steven Craig and Georgia Enterprises.

Steven Georgia Craig Enterprises Beginning of year:

Total assets $ 97,000 $129,000 Total liabilities 85,000 (c)

Total stockholders’ equity

(a) 75,000 End of year:

Total assets 160,000 180,000 Total liabilities 120,000 50,000 Total stockholders’ equity 40,000 130,000 Changes during year in stockholders’ equity:

Additional investment

(b) 25,000 Dividends 24,000 (d)

Total revenues 215,000 100,000 Total expenses 175,000 55,000 Instructions Determine the missing amounts.