Two items are omitted from each of the following summaries of balance sheet and income statement data for two corporations for the year 2020, Sheridan Company and Culver Enterprises. Determine the missing amounts.

		Sheridan Company			Culver Enterprises
Beginning of year:
Total assets		$108,640			$144,480
Total liabilities		95,200				(c)
Total stockholders equity			(a)		84,000
End of year:
Total assets		179,200			201,600
Total liabilities		134,400			56,000
Total stockholders equity		44,800			145,600
Changes during year in stockholders equity:
Additional investment			(b)		28,000
Dividends		26,880				(d)
Total revenues		240,800			112,000
Total expenses		196,000			61,600