Case 3 $162,000 0 458,100 0 Applying Interrelations of Financial Statements Fill in the missing amounts, a through t, for each of the three separate companies. Case 1 Case 2 Net income, 2020 $50,400 (h)$ 0 Retained earnings, December 31, 2020 (a) 0 1,566,000 (n) Retained earnings, December 31, 2019 18,000 1,404,000 Dividends, 2020 14,400 63,000 (0) Common stock, December 31, 2020 (b) 0 (0) 0 Total stockholders' equity, December 31, 2020 201,600 (1) 0 Other comprehensive income, 2020 (c) 0 0 (p) Accumulated other comprehensive income, December 31, 2019 5,400 0 Accumulated other comprehensive income, December 31, 2020 3,600 0 (9) Comprehensive income, 2020 (d) 0 (k) 0 Total assets, December 31, 2020 (e) e 0 3,960,000 Total assets, excluding cash, December 31, 2020 (f) 0 (0) 0 Total liabilities, December 31, 2020 165,600 1,620,000 (1) Cash, December 31, 2019 9,000 135,000 (s) Cash, December 31, 2020 18,000 (m) 0 (t) 0 Change in cash, 2020 0 (18,000) 270,000 864,000 0 4,500 0 con 185,400 1,584,000 1,485,000 0 0 0 18,000