Blue fin started the current year with assets of $703,000, liabilities of $351,500 and common stock of $203,000. during the current year, assets increased by $403,000, liabilities decreased by $51,500 and common stock increased by $278,000. there was no payment of dividends to owners during the year. use the information above to answer the following question. what was the amount blue fin's change in total stockholders' equity during the year?
a. $454,500 increase
b. $148.500 increase
c. $278,000 increase
d. $226,500 increase

Wilson center is a private not-for-profit voluntary health and welfare entity. during 2017, it received unrestricted pledges of $638,000, 65 percent of which were payable in 2017, with the remainder payable in 2018 (for use in 2018). officials estimate that 14 percent of all pledges will be uncollectible. a. how much should wilson center report as contribution revenue for 2017? b. in addition, a local social worker, earning $20 per hour working for the state government, contributed 600 hours of time to wilson center at no charge. without these donated services, the organization would have hired an additional staff person. how should wilson center record the contributed service?