Culver Corp's statement of financial position at the end of 2019 included the following items: Current assets $1,235,000 Current liabilities $1,003,400 Land 30,600 Bonds payable 1,271,000 Buildings 1,190,000 Common shares 191,000 Equipment 321,000 Retained earnings 190,000 Accumulated depreciation-buildings (150,000) Accumulated depreciation-equipment (12,800) Intangible assets-patents 41,600 Total $2,655,400 Total $2,655,400 The following information is available for the 2020 fiscal year: 1. Net income was $409,000, Interest paid is classified as operating activities. 2. Equipment (cost of $20,400 and accumulated depreciation of $8,200) was sold for $10,100. 3. Depreciation expense was $4,140 on the building and $9,170 on equipment. 4. Amortization expense on a patent was $3,130. 5. Current assets other than cash increased by $30,000. Current liabilities increased by $19,000. 6. An addition to a building was completed at a cost of $32,000. 7. An FV OCI investment in shares was purchased for $20,900 on the last day of the year. This was the first such investment made by Culver in its history.