Two independent companies have the following information available. Please provide the missing amounts.

High Company: December 31, 2020 December 31, 2021				Water Company: December 31, 2020 December 31, 2021
Retained Earnings	$ a)	$ 35,000			Contributed Capital	$ 150,000	$ f)
Liabilities	$ b)	$ 190,000			Revenues		$ g)
Expenses		$ 90,000			Net Income (Net Loss)		$ 60,000
Owner Investment		$ c)			Liabilities	$ 620,000	$ h)
Net Income (Net Loss)		$ d)			Retained Earnings	$ i)	$ 20,000 Debit - Deficit
Assets	$ 390,000	$ 400,000			Dividends		$ j)
Revenues		$ 115,000			Owner Investment		$ 10,000
Dividends		$ 10,000			Expenses		$ 400,000
Contributed Capital	$ 90,000	$ e)			Assets	$ 710,000	$ 620, 000