Additional data obtained from the income statement and from an examination of the accounts in the ledger for $20Y8$ are as follows:

a$.$ Net income, $$359,000.$

b$.$ Depreciation reported on the income statement, $$218,000.$

c$.$ Equipment was purchased at a cost of $$750,000,$ and flty depreciated equipment costing $$142,000$ was discarded, with no salvage realized.

d$.$ The mortgage note payable was not due for six years, but the terms permitted earlier payment without penalty.

e$.76,000$ shares of common stock were issued at $$15$ for cash.

f$.$ Cash dividends declared and paid, $$95,000.$