During $2025,$ the following occurred.

A tract of land was purchased for $$9,100.$

Bonds payable in the amount of $$15,000$ were redeemed at par.

An additional $$9,900$ in common stock was issued at par.

Dividends totaling $$9,300$ were paid to stockholders.

Net income was $$30,500$ after allowing depreciation of $$13,500.$

Land was purchased through the issuance of $$22,300$ in bonds.

Whispering Inc. sold part of its investment portfolio for $$12,900.$ This transaction resulted in a gain of $$2,000$ for the

company. No unrealized gains or losses were recorded on these investments in $2025.$

Both current assets $($other than cash$)$ and current liabilities remained at the same amount.