Fill in the blanks (indicated by the alphabetic letters in parentheses) in the following financial statements. Assume the company started operations January 1, 2008, and all transactions involve cash. (Amounts in parentheses do not require a minus sign in front of them. Omit the "$" sign in your response.)

Income Statements
	For the Years
	2008	2009	2010
Revenue	$450	$570	$850
Expense	(260)	()	(450)
Net income	$	$150	$400

Statement of Changes in Stockholders' Equity
	For the Years
	2008	2009	2010
Beginning common stock	$0	$	$9,850
Plus: Common stock issued		1,350	360
Ending common stock	8,500	9,850
Beginning retained earnings	0	50	100
Plus: Net income		150	400
Less: Dividends	()	(100)	(170)
Ending retained earnings	50		330
Total stockholders' equity	$	$9,950	$

Balance Sheets
	For the Years
	2008	2009	2010
Assets
Cash	$	$	$
Land	0		2,750
Total assets	$11,650	$12,362	$11,430
Liabilities	$	$	$890
Stockholders equity
Common stock			10,210
Retained earnings		100	330
Total stockholders' equity	8,550	9,950	10,540
Total liabilities and stockholders' equity	$11,650	$12,362	$11,430

Statements of Cash Flows
	For the Years
	2008	2009	2010
Cash flows from operating activities:
Cash receipts from revenue	$	$570	$
Cash payments for expenses	()	(420)	()
Net cash flows from operating activities	190	150	400
Cash flows from investing activities:
Cash payments for land	0	(5,500)	0
Cash receipt from sale of land	0	0	2,750
Net cash flows from investing activities	0	(5,500)	2,750
Cash flows from financing activities:
Cash receipts from borrowed funds	3,100	0	0
Cash payments to reduce debt	0	(550)	()
Cash receipts from stock issue	8,500	1,350
Cash payments for dividends	(140)	(100)	()
Net cash flows from financing activities	11,460	562	(1,332)
Net change in cash	11,650	(4,788)	1,818
Beginning cash balance	0	11,650	6,862
Ending cash balance	$11,650	$6,862	$8,680