Two items are omitted from each of the following summaries of balance sheet and income statement data for two corporations for the year 2011, Craig Cantrel and Mills Enterprises.

Craig

Mills

Cantrel

Enterprises

Beginning of year:

Total assets

$ 95,000

$129,000

Total liabilities

85,000

(c)

Total stockholders’ equity

(a)

80,000

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

(b)

25,000

Dividends

24,000

(d)

Total revenues

215,000

100,000

Total expenses

175,000

55,000

Instructions

Determine the missing amounts.