Concord inc, a greeting card company that follows ASPE, had the following statenents prepared as at Deccenber 31,2023 . Additionalinformation: Dividendson common shares in the amount of $3,200 weredeclared and paid during 2023 . Dividends paid are treated as 1 financing activities. 2. Depreciation expense is included in operating expenses, as is salaries and wages eqpenseof $72,000 3. Equipment with a cost of $36,000 that was 70 \% depreciated was sold during 2023 arinporenthests es (10,000)