January 1, 2022 Assets Liabilities Stockholders' equity December 31, 2022 Assets Swifty Company Blue Spruce Company $106,500 71,000 $156,200 71,000 (d) 35,500 (a) 85,200 134,900 (b) 194,540 Liabilities 78,100 106,500 Stockholders' 56,800 88,040 (e) equity Stockholders' equity changes in year Additional 7,100 (c) 21,300 investment Dividends 14,200 68,160 (f) Total 497,000 596,400 revenues Total 468,600 546,700 expenses