part B and C only

21. (a) At year-end 2001, the balance sheet shows current assets =$100, fixed assets = $240, current liabilities =$60, and long-term liabilities =$200. What is the value of the shareholders' equity account? (b) Given the following balance sheet data, calculate net working capital: cash =$25, accounts receivable =$80, inventory =$120, net fixed assets =$400, accounts payable =$15, short-term debt (notes payable) =$90, and long-term debt =$225. (c) ABC Corporation reported retained eamings of $1,250 on its year-end 2000 balance sheet. During 2001 , the company reported a loss of $320 in net income, and it paid out a dividend of $200. What will retained earnings be for ABC ' 2001 year-end balance sheet