=+a. Net income, $184,150.

b. Depreciation expense reported on the income statement: buildings, $18,450; machinery and equipment, $8,100.

c. Patent amortization reported on the income statement, $5,000.

d. A building was constructed for $207,000.

e. A mortgage note for $80,000 was issued for cash.

f. 5,000 shares of common stock were issued at $28 in exchange for the bonds payable.