Additional information 27000 140000 31000 210000 1 Net loss for 2010 is 18000 Net sales for 2010 are 250000 2 Cash dividends of 6000 were declared and paid in 2010 3 Land was sold for cash at a loss of 10000 This was the only land transaction during the year 4 Equipment with a cost of 15000 and accumulated depreciation of 10000 was sold for 5000 cash 5 12000 of bonds were retired during the year at carrying book value 6 Equipment was acquired for common stock The fair market value of the stock a