Two items are omitted from each of the following summaries of balance sheet and income statement data for two corporations for the year 2019, Blue Spruce Corp. and Ayayai Enterprises. Determine the missing amounts.

		Blue Spruce Corp.			Ayayai Enterprises
Beginning of year:
Total assets		$137,740			$183,180
Total liabilities		120,700				(c)
Total stockholders equity			(a)		106,500
End of year:
Total assets		227,200			255,600
Total liabilities		170,400			71,000
Total stockholders equity		56,800			184,600
Changes during year in stockholders equity:
Additional investment			(b)		35,500
Dividends		34,080				(d)
Total revenues		305,300			142,000
Total expenses		248,500			78,100