Calculate Net Income in each separate scenario:

Total Assets Total Liabilities

Beg. of year $$315,000$ $$132,000$

End of year $$582,000$ $$255,000$

Co$.$ A No additional capital stock was issued, and no dividends were paid

Co$.$ B No additional capital stock was issued, but dividends of $$30,000$ were paid out.

Co$.$ C Capital stock of $ $45,000$ was issued, but no dividends were paid.

Co$.$ D Capital stock of $$45,000$ was issued, and dividends of $$30,000$ were paid.

Assets $=$ Liabilities $+$ Equity

$$315,000=132,000+183,000$

$582,000=255,000+327,000$

Increase in equity is: $$144,000$

The increase in equity can be attributable to two things:

a$)$ Increase in stock

b$)$ Increase in Retained Earnings $($R$/$E$)$ which is attributable to Net Income $($NI$)$ minus Dividends

Co$.$ A$---$Since the increase is only attributable to an increase in R$/$E$,$ that means that NI was $$144,000.$

Co$.$ B$$Since the increase is only attributable to an increase in R$/$E and dividends of $$30,000$ were paid then the following equation is used:

Beg. R$/$E $+$ NI $-$ Dividends $=$ Ending R$/$E

NI $-30,000=144,000$

NI $=$ $$174,000$

Co$.$ C$$

Co$.$ D$$