Beginning
Assets	$28,000	$12,000	$28,000	$ (d)
Liabilities	18,600	5,000	19,000	9,000
Ending
Assets	37,000	26,000	34,000	40,000
Liabilities	17,300	(b)	15,000	19,000
During Year
Sales Revenue	(a)	33,500	28,000	24,000
Expenses	8,500	21,000	15,000	15,500
Dividends	3,000	1,500	(c)	3,000
	(a)$Answer	(b)$Answer	(c)$Answer	(d)$ Answer