A comparative statement of financial position for Culver Industries Inc. follows: Additional information: 1. Net income for the fiscal year ended December 31,2023 , was $145,000. 2. Cash dividends of $74,100 were declared and paid. Dividends paid are treated as financing activities. 3. Bonds payable amounting to $32,000 were retired through the issuance of common shares. 4. Land was sold at a gain of $6,000. 5. No equipment was sold during the year. twe dim precenting puld for interest and income tar would be induded ismount