Crane Corporation Cullumber Enterprises Beginning of year Total assets $110,000 $135,000 Total liabilities 80,000 (d) Total stockholders' equity (a) 78,000 End of year Total assets (b) 210,000 Total liabilities 131,000 69,000 Total stockholders' equity 75,000 (e) Changes during year in retained earnings Dividends (c) 5,500 Total revenues 242,000 (f) Total expenses 166,500 81,000