The information presented here represents selected data from the

The information presented here represents selected data from the December 31, 2013, balance sheets and income statements for the year then ended for three firms

  Firm A Firm B Firm C
Total assets 482,000 870,000 310,000
Total liabilities 160,000   150,000
Paid-in capital 110,000 118,000 90,000
Retained earnings 212,000 372,000  
Net income 136,000 220,000 51,000
Dividends declared and paid during 2013 24,000   33,000
Retained earnings 100,000 248,000  

 

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