One item is omitted in each of the following summaries of balance sheet and income statement data for four different corporations, W, X, Y, and Z.

Determine the missing amounts, identifying them by letter.

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W X Y Z Beginning of the year: " Assets Liabilities -End of the year: Assets $360,000 $250,000 $160,000 $ (d) 216,000 130,000 121,600 450,000 447,000 350,000 144,000 930,000 Liabilities 195,000 110,000 128,000 510,000 During the year: Additional issue of capital stock (a) 50,000 16,000 150,000 Dividends 24,000 16,000 (c) 225,000 Revenue 118,650 (b) 184,000 420,000 Expenses 64,800 64,000 196,000 480,000