Summarized versions of Espinola Corporation's financial statements for two recent years are as follows.

$($Click the icon to view the financial statements.$)$

Requirement

Complete EspinolaCorporation's financial statements by determining the missing amounts denoted by the letters.

If necessary, round numbers up to the nearest whole dollar. $($Round the tax calculation to the nearest thousand

dollars. Use parentheses or a minus sign when entering a net decrease in cash$)$

Statement of Retained Earnings $2019$

$2018$

Income Statement

$($in Thousands$)$

Revenues

$ k

$$15,250$

Cost of goods sold

$11,040$

a

Other expenses

$1,310$

$1,190$

Income before income taxes

$1,570$

$1,890$

Income taxes $(35\%)$

l

$662$

Net income

$ m

$ b

Statement of Retained Earnings

Beginning balance

$ n

$$2,730$

Net income

o

c

Dividends declared

$(86)$

$(110)$

Ending balance

$ p

$ d

Balance Sheet

Assets

Cash

$ q

$ e

Property, plant, and equipment

$1,527$

$1,396$

Other assets

r

$12,067$

Total assets

$ s

$$14,688$

Liabilities

Current liabilities

$ t

$$5,680$

Long$-$term debt

$4,250$

$3,310$

Other liabilities

$1,015$

$1,160$

Total liabilities

$$9,300$

$ f

Stockholders' equity:

Common stock

$$500$

$$500$

Retained earnings

u

g

Other stockholders' equity

$190$

$190$

Total stockholders' equity

v

$4,538$

Total liabilities and stockholders' equity

$ w

$ h

Cash Flow Statement

Net cash provided by operating activities

$ x

$$825$

Net cash used in investing activities

$(290)$

$(400)$

Net cash used in financing activities

$(580)$

$(460)$

Increase $($decrease$)$ in cash

$(80)$

i

Cash at beginning of year

y

$1,260$

Cash at end of year

$ z

$ j