Consider each of the following independent situations:

Required:

For each situation, calculate the missing amount.

$\backslash$table$[[$a$.,\backslash$table$[[$Beginning$],[$Retained$],[$Earnings$]],\backslash$table$[[\backslash$table$[[$Net Income for$],[$the Year$]]]],\backslash$table$[[$Dividends for$],[$the Year$]],\backslash$table$[[$Ending$],[$Retained$],[$Earnings$]]],[$$$,400,000,$$$,134,000,$$$,30,000,,],[$b$.,$$$,520,000,$$$,228,000,,,$$$,640,000],[$c$.,$$$,246,000,,,$$$,60,000,$$$,312,000],[$d$.,,,$$$,180,000,$$$,33,000,$$$,445,000]]$