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Selected summaries of data from the statement of financial position, statement of income, and statement of changes in equity for two corporations, Carla Vista Corporation and Martinez Enterprises, are presented below for 2025 : Determine the missing amounts. There were no changes to common shares during the year, and all changes in shareholders' equity are due to changes in retained earnings. Total assets Total liabilities Total shareholders' equity End of year Total assets Total liabilities Total shareholders' equity $105,600 67,200 $124,800 67,200 (d) 67,200 (a) 172,800 (b) 115,200 52,800 48,000 (e) Changes during year in retained earnings Dividends declared (c) 4,800 Total revenues 206,400 (f) Total expenses 158,400 76,800