Beginning of year: Total assets $97,000 $129,000 Total liabilities 85,000 (c) Total stockholdersâ equity (a) 75,000 End of year: Total assets 160,000 180,000 Total liabilities 120,000 50,000 Total stockholdersâ e

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Beginning of year:
Total assets	$97,000		$129,000
Total liabilities	85,000		[removed]	(c)
Total stockholders’ equity	[removed]	(a)	75,000
End of year:
Total assets	160,000		180,000
Total liabilities	120,000		50,000
Total stockholders’ equity	40,000		130,000
Changes during year in stockholders’ equity:
Additional investment	[removed]	(b)	25,000
Dividends	24,000		[removed]	(d)
Total revenues	215,000		100,000
Total expenses	175,000		55,000