Dristell Incorporated had the following activities during the year $($all transactions are for cash unless stated otherwise$)$:

a$.$ A building with a book value of $$411,000$ was sold for $$511,000.$

b$.$ Additional common stock was issued for $$171,000.$

c$.$ Dristell purchased its own common stock as treasury stock at a cost of $$80,500.$

d$.$ Land was acquired by issuing a $6\%,10-$year, $$761,000$ note payable to the seller.

e$.$ A dividend of $$51,000$ was paid to shareholders.

f$.$ An investment in Fleet Corporation$$s common stock was made for $$131,000.$

g$.$ New equipment was purchased for $$70,500.$

h$.$ A $$95,500$ note payable issued three years ago was paid in full.

i$.$ A loan for $$111,000$ was made to one of Dristell$$s suppliers. The supplier plans to repay Dristell this amount plus $10\%$ interest within $18$ months.