5. (Deriving events from financial statements] A. Sales for the pen Company in 1980 were $100,000. The company's pricing policy was to charge a 25% profit margin over the cost of inventory. Accounts payable decreased by $30,000 and the inventory account fell by $60,000 during the year. Calculate the payments made for inventory purchases. B. During 1981, the retained earnings account of the Company increased by $10,000. The dividends payable account decreased by $8000 over the same period. Net income was $12,000. Determine the dividends paid during 19X1. C. The B Company had depreciation expense of $30,000 for the year. No new assets were purchased. Net property, plant, and equipment decreased by $50,000, and the balance of accumulated depreciation decreased by $40,000 for the year. Calculate the original cost and accumulated depreciation of the assets disposed of during the year