Bison Industries' adjusted trial balance as of $12/31/2025$ is presented in the accompanying Excel document, along with the $12/31/2024$ closing trial balance. NOTE: all accounts are presented in their normal account balances so you have to determine which are debits$/$credits$.$

The following information is available for $2025.$

a$.$ Equipment $($cost $$20,000$ and accumulated depreciation $$8,000)$ was sold for $$10,000.$ All other changes in Property, Plant and Equipment accounts relate to purchases and depreciation expense, respectively.

b$.$ No Intangible Assets were purchased or disposed of during $2025.$

c$.$ There was $$20,000$ in payments on the Bonds Payable during $2025$ ; the remaining change in account related to new bonds issued.

d$.$ There were no sales of Equity Investments during the year.

e$.$ There are $30,000$ shares of common stock authorized. You need to calculate the number of shares issued and outstanding.