E1-11 Two items are omitted from each of the following summaries of balance sheet and income statement data for two corporations for the year 2008, Craig Cantrel and Mills Enterprises.

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E1-11 Two items are omitted from each of the following summaries of balance sheet and income statement data for two corporations for the year 2008, Craig Cantrel and Mills Enterprises.

	Craig Cantrel	Mills Enterprices
Beginning of year:
Total assets	95,000	129,000
Total liabilities	85,000	(c)
Total owner's equity	(a)	80,000
End of year:
Total assets	160,000	180,000
Total liabilities	120,000	50,000
Total owner's equity	40,000	130,000
Changes during year in owner's equity:
Additional investment	(b)	25,000
Dividends	24,000	(d)
Total revenues	215,000	100,000
Total expenses	175,000	55,000

Instructions:
Determine the missing amounts.