Using the following table and the equations underlying each of the four basic financial statements, show (a) that the balance sheet is in balance, (b) that net income is properly calculated, (c) what caused changes in the retained earnings account, and (d) what caused changes in the cash account. (Cash outflows should be indicated with a minus sign.)

Assets	$	79,500
Liabilities		18,500
Stockholders' Equity		61,000
Revenue		32,100
Expenses		18,950
Net Income		13,150
Dividends		4,900
Beginning Retained Earnings		20,500
Ending Retained Earnings		28,750
Cash Flows from Operating Activities		15,700
Cash Flows from Investing Activities		(7,200	)
Cash Flows from Financing Activities		(5,300	)
Beginning Cash		3,200
Ending Cash		6,400