A comparative statement of financial position for Martinez Industries Inc. follows: Additional information: 1. Net income for the fiscal year ended December 31,2023 , was $138,000, 2. Cash dividends of $1,700 were declared and paid. Dividends paid are treated as financing activities. 3. Bonds payable amounting to $48,000 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. During the year, Martinez retired S in bonds payable by issuing common shares. Disclosure for the amount paid for interest and income tox would be included