12.3 Here is the financial statement information on four not-for-profit clinics: Pittman Rose Beckman Jaffe December 31, 2015: Assets $ 80,000 $100,000 g $150,000 Liabilities 50,000 d $ 75,000 j Equity a 60,000 45,000 90,000 December 31, 2016: Assets b 130,000 180,000 k Liabilities 55,000 62,000 h 80,000 Equity 45,000 e 110,000 145,000 During 2016: Total revenues c 400,000 i 500,000 Total expenses 330,000 f 360,000 l Fill in the missing values labeled a through l.