Additional information 1. Purchased a plant asset, $60,000; issued common stock in full payment. 2. Purchased a long-term investment in equity securities for cash, $20,000. 3. Declared and paid cash dividend, $20,000. 4. Sold plant asset for $10,000 cash (cost, $36,000; accumulated depreciation, $32,000 ). 5. Issued common stock, 1,000 shares at $11 per share cash