The summaries of data from the balance sheet, income statement, and retained earnings statement for two corporations, Walco Corporation and Gunther Enterprises, are presented below for 2022. Determine the missing amounts. Assume all changes in stockholders' equity are due to changes in retained earnings. Walco Corporation Gunther Enterprises Beginning of year Total assets $116,000 $147,000 Total liabilities 80,300 (d) 77,000 $ 39,000 (a) Total stockholders' equity 66,700 End of year Total assets 177,800 (b) 174,000 Total liabilities 125,000 57,000 Total stockholders' equity 52,800 $ 117,000 (e) Changes during year in retained earnings Dividends 5,400 Total revenues 220,000 $ (F) Total expenses 170,000 76,000