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

Pittman Rose Beckman Jaffe

December 31, 2011:

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, 2012:

Assets b $130,000 $180,000 k

Liabilities $55,000 $62,000 h $80,000

Equity $45,000 e $110,000 $145,000

During 2012:

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.