The information presented here represents selected data from the December 31, 2019, balance sheets and income statements for the year then ended for three firms. Required: Calculate the missing amounts for each firm. Firm A Firm B Total assets, 12/31/19 Total liabilities, 12/31/19 $ 409,000 $ 535,000 206,000 143,000 Paid-in capital, 12/31/19 75,000 Retained earnings, 12/31/19 315,000 Net income for 2019 84,000 Dividends declared and paid during 2019 49,000 19,000 Retained earnings, 1/1/19 76,000