For the two unrelated situations below, compute the unknown amounts indicated by the letters (a) and Beginning $64,000 Assets Liabilities $96,000 28,800 26,000 Ending Assets Liabilities 86,000 164,000 22,000 6,000 8,000 During the year: Stock issued Revenues Dividends paid Expenses 10,000 104,000 6,000 46,000 18,000 (2) (b)=