One item is omitted in each of the following summaries of balance sheet and income statement data for the following four different corporations: Determine the missing amounts. Hint: First determine the amount of increase or decrease in stockholders' equity during the year. Beginning of the year: Assets Liabilities End of the year: Freeman Heyward Jones Ramirez $205,600 $240,600 $88,400 123,400 125,100 67,200 $113,800 Assets 254,900 336,800 79,600 235,200 Liabilities 111,000 105,900 70,700 129,000 During the year: Additional issuance of capital stock 48,100 8,800 37,900 Dividends 14,400 14,400 55,600 Revenue 67,900 101,700 106,200 Expenses 37,000 62,600 108,700 121,400