Additional information: 1. Net income for 2022 was $102,300. 2 Depreciation expense was $32100. 3. Cash dividends of $34,500 were declared and paid. 4. Ponds peysule amointing to $53700 were redeemed for cash $53,700 5. Common stock was issued for $39,300cah 6. No equipment was sold during 2022. 7. Land was sold for its book value