Bramble Inc., a retailer of garden tools that follows ASPE, had the following statements prepared as of December 31,2023 : Additional infomation: 1. Dividends on comman shares in the amount of $11,400 were declarsd and paid during 2023. 2. Depreciation exoerse of $22,500 is included in operating expenses. 3. Equioment with a cost of $21,000 that was 70 se depraciatad was sold during 2023