a. The changes in account balances of the Samson Corporation during the year are presented below: Assets $356,000 Liabilities 108,000 Capital stock 240,000 Additional paid-in capital 24,000 Assuming there are no charges to retained earnings other than for a dividend payment of $52,000, the net income for the year, should be

		$16,000
		$36,000
		$52,000
		$68,000

b. Which of the following is not a discontinued account in the income statement?

		Extraordinary account
		Unusual or in frequent account
		Income from discontinued business
		Impact of accounting changes

c. United Airlines 2016 balance sheet reported the following (in millions) Total Assets $40,091 Total Liabilities 31,485 Contributed Capital 3,573 What was United Airlines total liabilities and stockholders equity at December 31, 2016?

		$36,518 million
		$40,091 million
		$35,058 million
		$8,606million