Following are partially completed financial statements (income statement, statement of retained earnings, and balance sheet) for

Loving

Corporation. Complete the financial statements. All amounts are in millions.

Loving Corporation
Income Statement
Year Ended December 31, 2018
				(millions)
Net sales				$186
Expenses				106
Net income (loss)				$ a

Loving Corporation
Statement of Retained Earnings
Year Ended December 31, 2018
		(millions)
Beginning retained earnings		$72
Net income		b
Cash dividends declared		(9)
Ending retained earnings		$ c

Loving Corporation

Balance Sheet

December 31, 2018

		(millions)
Assets
Cash		$114
All other assets		d
Total assets		$ e
Liabilities
Total liabilities		$47
Stockholders' equity
Common stock		26
Retained earnings		f
Total stockholders' equity		g
Total liabilities and stockholders' equity		$ h

Complete this :

a	Net income (loss)
b	Net income
c	Ending retained earnings
d	All other assets
e	Total assets
f	Retained earnings
g	Total stockholders' equity
h	Total liabilities and stockholders' equity