Calculate the missing amounts for each firm

	Firm A	Firm B	Firm C
Total assets, 12/31/13	$418,000	$550,000	$321,000
Total liabilities, 12/31/13	213,000	144,000
Paid-in capital, 12/31/13	74,000		49,000
Retained earnings, 12/31/13		303,000
Net income for 2013		82,000	114,000
Dividends declared and paid during 2013	58,000	17,000	61,000
Retained earnings, 1/1/13	70,000		38,000