a.	Beginning and ending Plant Assets, Net, were $130,000 and $126,000, respectively. Depreciation for the period was $14,000, and purchases of new plant assets were $50,000. Plant assets were sold at a gain of $4,000. What were the cash proceeds of the sale?
b.	Beginning and ending Retained Earnings were $48,000 and $68,000, respectively. Net income for the period was $46,000, and stock dividends were $7,000. How much were the cash dividends?