Beal, Inc. had the following information available at the end of Year 3: Equipment costing $1,300,000 was acquired for $600,000 in cash and remaining through the issuance of notes payable. Equipment costing $800,000, with a carrying value of $325,000, was sold for $350,000. The available-for-sale debt securities were sold for $135,000. 100 shares of common stocks were issued at $10 par value. There were no other transactions involving the accounts. In Beal's Year 3