During 2023, the following octurred: 1. Martinez liquidated its FV.NI imestments portfollo at a loss of $10,180. 2. A parcel of land was purchased for \$43, 180. 3. An additional $30,000 worth of common shares was issued. 4. Dwidends totalling \$15.100 were declared and paid to shareholders. 5. Net income for 2023 was $40,180, including $17,180 in depreclation expense. 6. Land was purchased through the issuance of $35.100 in addtional bonds. 7. At December 31, 2023, Carh was \$75,380; Accounts Recelvable was \$47, 180, and Accounts Payale was \$45, 180