Additional information: 1. Net income for the fiscal year ended December 31,2023 , was $23,180. 2. In March 2023, a plot of land was purchased for future construction of a plant site. In November 2023, a different plot of land that originally cost $104,920 was sold for proceeds of $115,900. 3. In April 2023, notes payable amounting to $170,800 were retired through the issuance of common shares. In December 2023 , notes payable amounting to $30,500 were issued for cash. 4. FV-OCl investments were purchased in July 2023 for a cost of $18,300. By December 31,2023 , the fair value of Bridgeport's portfolio of FVOCl investments decreased to $76,860. No FVOCl investments were sold in the year. 5. On December 31,2023 , equipment with an original cost of $48,800 and accumulated depreciation to date of $14,640 was sold for proceeds of $25,620. No equipment was purchased in the year. 6. Dividends on common shares of $39,040 and $18,300 were declared in December 2022 and December 2023 , respectively. The 2022 dividend was paid in January 2023 and the 2023 dividend was paid in January 2024 . Dividends paid are treated as financing activities. 7. A loss on impairment was recorded in the year to reflect a decrease in the recoverable amount of goodwill. No goodwill was purchased or sold in the year. tase cash