Berry Corporation reported the following cash transactions for last year.

Issued common stock at $72 per share	$180,000
Paid dividends to stockholders at year end	60,000
Received dividends from investments in other companies	32,000
Purchased bonds issued by City of Metropolis	50,000
Borrowed money from City Bank	25,000
Made payment to City Bank on loan	4,000
Purchased office equipment	12,000
Received interest payment on City of Metropolis bonds	2,000

Required:

a. Prepare the investing section of Berry