Additional information 1. Wrote o $3,500 accounts receivable as uncollectible. 2. Sold a xed asset for $28,000 cash (cost, $105,000; accumulated depreciation, $63,000). 3. Issued common stock for $35,000 cash. 4. Declared and paid a cash dividend, $35,000. 5. Purchased land, $140,000 cash. 6. Acquired land for $147,000 and issued common stock as payment in full. 7. Acquired xed assets, cost $112,000; issued a $112,000, three-year, interest-bearing note payable. 8. Paid a $70,000 long-term note installment by issuing common stock to the creditor. 9. Borrowed cash on long-term note, $140,000