S Total assets, 12/31/22 Total liabilities, 12/31/22 Paid-in capital, 12/31/22 Retained earnings, 12/31/22 Net income for 2022 Dividends declared and paid during 2022 Retained earnings, 1/1/22 Firm A 160,000 110,000 136,000 24,000 100,000 Firm B $ 870,000 $ 118,000 372,000 220,000 248,000 Firm C 310,000 150,000 90,000 50,000 32,000