Two items are omitted from each of the following summaries of balance sheet and income statement data for two corporations for the year 2015, Plunkett Co. and Herring Enterprises.
Determine the missing amonts.

Plunkett Co. Herring Enterprises

Beginning of year:

Total assets $97,000 $122,000
Total liabilities 85,000 (c):
Total stockholders’ equity (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 (b): 25,000
Dividends 15,000 (d):
Total revenues 215,000 100,000
Total expenses 175,000 55,000