E1-11 Two items are omitted from each of the following summaries of balance sheet and income statement data for two corporations for the year 2015, Plunkett Co. and Herring Enterprises.

	Plunkett Co.	Herring Enterprises
Beginning of year:
Total assets	$ 97,000	$122,000
Total liabilities	85,000	(c)
Total stockholders equity	(a)	75,000
End of year:
Total assets	160,000	180,000
Total liabilities	120,000	50,000
Total stockholders equity	40,000	130,000
Changes during year in stockholders equity:
Additional investment	(b)	25,000
Dividends	15,000	(d)
Total revenues	215,000	100,000
Total expenses	175,000	55,000