I ONLY NEED HELP WITH D

Determination of Omitted Financial Statement Data

For the four unrelated situations, A-D, calculate the unknown amounts indicated by the letters appearing in each column:

Beginning
Assets	$28,000	$12,000	$28,000	(d)
Liabilities	18,600	6,000	19,000	9,000
Ending
Assets	31,000	26,000	34,000	40,000
Liabilities	17,300	(b)	15,000	19,000
During the Year
Common Stock	2,000	4,500	(c)	2,500
Sales Revenue	(a)	28,000	18,000	24,000
Dividends	5,000	1,500	2,000	6,500
Expenses	8,500	21,000	11,000	17,000