Consider each of the following independent situations:

Required:

For each situation, calculate the missing amount.

$\backslash$table$[[,\backslash$table$[[$Beginning$],[$Retained$],[$Earnings$]],\backslash$table$[[$Net Income for$],[$the Year$]],\backslash$table$[[$Dividends for$],[$the Year$]],\backslash$table$[[$Ending$],[$Retained$],[$Earnings$]]],[$a$.,$$$,396,000,$$$,142,000,$$$,28,000,,],[$b$.,$$$,574,000,$$$,205,000,,,$$$,716,000],[$c$.,$$$,265,000,,,$$$,50,000,$$$,333,000],[$d$.,,,$$$,158,000,$$$,38,000,$$$,454,000]]$