Two Items Are Omitted from Each of the Following Summaries

Two items are omitted from each of the following summaries of balance sheet and income statement data for two proprietorships for the year 2018, Holly Enterprises and Cat Stevens. $$\begin{array} { l c r } & \text { Holly Enterprises } & \text { Cat Stevens } \\\text { Beginning of year: } & & \\\text { Total assets } & \$ 98,000 & \$ 129,000 \\\text { Total liabilities } & 60,000 & \text { (c) } \\\text { Total stockholders' equity } & ( \mathrm { a } ) & 85,000 \\\text { End of year: } & & \\\text { Total assets } & 160,000 & 180,000 \\\quad \text { Total liabilities } & 100,000 & 50,000 \\\text { Total stockholders' equity } & 60,000 & 130,000 \\\text { Changes during year in stockholders' equity. } & \\\text { Additional investment } & ( \mathrm { b } ) & 25,000 \\\text { Dividends } & 25,000 & \text { (d) } \\\text { Total revenues } & 215,000 & 100,000 \\\text { Total expenses } & 185,000 & 65,000\end{array}$$
Instructions
Determine the missing amounts.