During last year, Sigma Co. had a net income of $156, paid $15 in dividends and sold new stock for $32. Beginining equity for the year was $610. Ending equity was ?

Brighten corp. brought an oil rig exactly six years ago for $117,000,000. Brighten depreciates oil rigs straight line for 10 years assuming no salvage value (straight line depreciaton means that the yearly depreciation will be the purchase price of the oil rig divided by the number of years, it will last which is ten years here). The rig was just sold to British Petroleum for $35,000,000. what is the capital gain/loss will Brighten report in this transaction.