Please fill in the blanks (values of A, B, C, D, E, F, G, H, I , J) for the following financial statements.

The firms tax rate is 35.3%.

Income Statement for Fiscal Year 2015

Sales	2,000
Cost of goods sold	1,500
Gross margin	500
Selling and general expenses	300
Operating income	200
Interest income	5
	205
Interest expense	21
Restructuring charges	14
Income before tax	170
Income tax	60
Net income	J

Balance Sheet, Year 2014 and Year 2015

Assets			Liabilities and Equities
	Year 2015	Year 2014		Year 2015	Year 2014
Operating assets	A	910	Operating liabilities	113	C
Debt securities	110	B	Financing debt	360	340
			Preferred stock	100	100
			Common equity	E	500
	1,146	1,000		D	1,000

Statement of Common Shareholders Equity, Year 2015

Balance, end of 2014	F
Net income	G
Common dividends	30
Preferred dividends	H
Unrealized loss on debt securities held	5
Foreign currency translation gain	4
Balance, end of 2015	I

A. A= 1,036 B= 90 C=60 D=1,146 E=573 F=500 G=100 H=6 I=573 J=110

B. A= 1,036 B= 90 C=60 D=1,146 E=515 F=500 G=110 H=6 I=573 J=110

C. A= 981 B= 90 C=60 D=1,146 E=573 F=500 G=110 H=6 I=573 J=110

D. = 1,036 B= 90 C=60 D=1,146 E=573 F=500 G=110 H=6 I=573 J=110