For the following four unrelated situations, A through D, calculate the unknown amounts appearing in each column:

Beginning
Assets	$28,000	$12,000	$28,000	$(d)
Liabilities	16,800	500	19,900	8,900
Ending
Assets	30,000	26,000	34,000	40,000
Liabilities	17,300	(b)	15,000	19,000
During the year
Sales Revenue	(a)	23,500	28,000	24,000
Expenses	8,500	21,000	11,000	17,000
Dividends	3,000	1,500	(c)	3,000
(a)$Answer	(b)$Answer	(c)$Answer	(d)$Answer