Grouper House Inc. had the following condensed statement of financial position at December $31,2022$:

Grouper House follows IFRS and chooses to classify dividends paid as financing activities and interest paid as operating

activities on the statement of cash flows.

During $2023,$ the following occurred:

Grouper House sold part of its investment portfolio in bonds for $$15,700,$ resulting in a gain of $$210.$

Dividends totalling $$18,200$ were paid to shareholders.

A parcel of land, to be used as a parking lot, was purchased for $$4,900.$

Common shares were issued for cash totalling $$19,700.$

Bonds payable of $$8,100$ were retired at par.

Equipment was purchased through the issuance of $$31,000$ of bonds.

Net income for $2023$ was $$48,000$ after allowing for depreciation on Grouper House's plant assets of $$14,400.$

The amount of interest paid during $2023$ was $$4,320$ and the amount of income taxes paid was $$19,800.$

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