Use the relationships in the balance sheet, income statement, and retained earnings statement to determine the missing values.

Total assets at the beginning of the year$145,200Total assets at the end of the year$?Total liabilities at the beginning of the year92,600Total liabilities at the end of the year126,900Equity at the beginning of the year$?Equity at the end of the year104,100Dividends paid during the year$?Net income for the year77,500Revenues554,800Expenses$