Beginning of year Total assets Total liabilities Sandhill Corporation Tamarisk Enterprises $117,000 77,000 $150,000 (d) Total stockholders' equity End of year Total assets Total liabilities (a) 67,100 (b) 182,000 125,000 50,000 Total stockholders' equity 55,000 (e) Changes during year in retained earnings Dividends (c) 4,700 Total revenues Total expenses 216,000 169,000 (f) 80,000