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 .