having an issue with solving for f!!

The summaries of data from the balance sheet, income statement, and retained earnings statement for two corporations Walco Corporation and Gunther Enterprises, are presented below for 2017. Determine the missing amounts. Assume all changes in stockholders' equity are due to changes in retained earnings Walco Corporation Gunther Enterprises Beginning of year 112,000 154,000 Total assets Total liabilities Total stockholders' equity 67,000 $ 83,600 (d) 45,000 (a) 70,400 End of year Total assets Total liabilities Total stockholders' equity 165,300 (b) 177,000 56,000 121,000 (e) 112,000 53,300 $ Changes during year in retained earnings Dividends Total revenues Total expenses 43,700 (c) 213,000 $ 161,000 4,400 124,800 (f) 83,000