The Summaries of Data from the Balance Sheet, Income Statement

The summaries of data from the balance sheet, income statement, and retained earnings statement for two corporations, Bates Corporation and Wilson Enterprises, are presented below for 2014. $\begin{array}{lc} & \text { \underline{\text{ Bates Corporation }} } & \text { \underline{\text{ Wilson Enterprises }} } \\\text { {Beginning of year}} \\~~~~~\text {Total assets } & \$110,000 & \$130,000 \\~~~~~\text { Total liabilities } & 80,000 & (d) \\~~~~~\text { Total stockholders' equity } & (a) & 70,000 \\\text {{End of year} } \\~~~~~\text { Total assets } & (b) & 190,000 \\~~~~~\text { Total liabilities } & 120,000 & 65,000 \\~~~~~\text { Total stockholders' equity } & 70,000 & (e) \\\text { {Changes during year in retained} } \\ ~~~~~\text { earnings } & \\~~~~~\text { Dividends } & (c) & 5,000 \\~~~~~\text {Total revenues } & 225,000 & (f) \\~~~~~\text { Total expenses } & 165.000 & 80,000 \\ \end{array}$ Instructions
Determine the missing amounts. Assume all changes in stockholders' equity are due to changes in retained earnings.