Condensed financial data of Oriole Company follow. Additional information: 1. New plant assets costing $79,100 were purchased for cash during the year. 2. Old plant assets having an original cost of $46,400 and accumulated depreciation of $36,000 were sold for $2,900 cash. 3. Bonds payable matured and were paid off at face value for cash. 4. A cash dividend of $28,500 was declared and paid during the year. 5. Common stock was issued at par for cash. 6. There were no significant noncash transactions