a. beginning and ending plant assets, Nets, were $99,000 and $90,000 respectively. Depreciation for the period was $20,000 and purchases of new plant assets were $31,000. Plant assets were sold at a loss of $9000 what were the cash proceeds of the sale?

b. beginning and ending retained earnings were $47,000 and $74,000 respectively. Net income for the period was $59,000 and stock dividends were $12,000. how much were the cash dividends?