The information presented here represents selected data from December 31, 2022, 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	Firm C
Total assets, 12/31/22	$406,000	$537,000	$332,000
Total liabilities, 12/31/22	223,000	135,000
Paid-in capital, 12/31/22	80,000		37,000
Retained earnings, 12/31/22		316,000
Net income for 2022		80,000	117,000
Dividends declared and paid during 2022	56,000	18,000	70,000
Retained earnings, 1/1/22	68,000		50,000