Determine the missing values

Revenues	A
Expenses	$260
Dividends Declared	$5
Additional Investment by Owners	C
Net Income	$40
Retained Earnings - Beginning	B
Retained Earnings - Ending	$115
Paid-In Capital - Beginning	$60
Pain-In Capital - Ending	$75
Total Assets - Beginning	E
Total Assets - Ending	$300
Total Liabilities - Beginning	$100
Total Liabilities - Ending	D