For each of the following, determine the missing balance.

1. Net Income $82,900

Cost of Goods Sold $459,030

Advertising Expense $56,000

Gain on Sale of Equipment $5,000

Income Tax Expense $50,000

Sales Revenue ?

2. Net Income $6,500

Retained Earnings, 12/31 $16,200

Dividends $2,900

Retained Earnings, 1/1 ?

3. Cash $460,000

Accounts Receivable $540,200

Current Assets $1,670,000

Inventory ?

4. Total Assets $54,000

Total Liabilities $32,000