Comparative balance sheet accounts of Marcus Inc. are presented below. Net income for the year was $42.500. Cash dividends declared and paid during the year were $21.125. A 20% stock dividend was declared during the year. $25,000 of retained earnings was capitalized. Investments that cost $25,000 were sold during the year for $28, 750. Machinery that cost $3, 750, on which $750 of depreciation had accumulated, was sold for $2, 200. Marcus's 2014 income statement follows (ignoring taxes)