Here is a financial statement information on four not-for-profit clinics:

	Pittman	Rose	Beckman	Jaffe
December 31, 2007:
Assets	$80,000	$100,000	g	$150,000
Liabilities	$50,000	d	$75,000	j
Equity	a	$60,000	$45,000	$90,000
December 31, 2008:
Assets	b	$130,000	$180,000	k
Liabilities	$55,000	$62,000	h	$80,000
Equity	$45,000	e	$110,000	$145,000
During 2008:
Total revenues:	c	$400,000	i	$500,000
Total Expenses:	$330,000	f	$360,000	l

Fill in the missing values labeled a through l.