Beginning of year
	Total assets		$125,000		$155,000
	Total liabilities		79,000		(d) enter a dollar amount
	Total stockholders' equity		(a) enter a dollar amount		67,000
End of year
	Total assets		(b) enter a dollar amount		190,000
	Total liabilities		130,000		63,000
	Total stockholders' equity		89,000		(e) enter a dollar amount
Changes during year in retained earnings
	Dividends		(c) enter a dollar amount		5,900
	Total revenues		234,000		(f) enter a dollar amount
	Total expenses		167,500		79,000