For Pinnacle Incorporated, what amount of capital would be reported for 2014? What amounts of payroll expense and inventory would be reported for 2015? What amount of retained earnings would be reported for January 1, 2015?

Pinnacle Incorporated was founded on January 1, 2013; since then, the company has been fairly successful; however, in an effort to save some money, the president has been keeping track of the financial records rather than hiring a professional accountant. Although some data is missing, a comparative report of year-end account balances appears below; unless otherwise noted, all numbers are as of December 31^st for each year after all transactions have been summarized.

	2015		2014
Accounts payable	124,610		120,890
Accounts receivable	20,812		14,388
Capital	263,128		?
Cash	13,010		41,788
Cost of Goods Sold	208,902		197,732
Dividends	3,632		5,880
Payroll expense	?		936
Inventory	?		100,082
Notes payable	252,160		263,270
Property, plant and equipment	570,520		525,160
Retained earnings, Jan. 1	?		45,238
Retained earnings, Dec. 31	61,686		53,620
Revenues	257,908		252,568
Selling and administrative expenses	36,122		39,638