Here are incomplete financial statements for Sunland Company. Calculate the missing amounts.

Calculate the missing amounts. SUNLAND COMPANY Balance Sheet Assets Cash Inventory Buildings Total assets Liabilities and Stockholders' Equity Liabilities Accounts payable Stockholders' Equity Common stock $ 12,900 15,900 39,100 $67,900 $5,400 (b) Retained earnings Total liabilities and stockholders' equity $67,900 $85,200 SUNLAND COMPANY Income Statement Revenues Cost of goods sold Salaries and wages expense Net income $ (c) 10,450 (d) SUNLAND COMPANY Retained Earnings Statement Beginning retained earnings $17,900 Add: Net income Less: Dividends 4,160 Ending retained earnings $32,900 (e)