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Dristell Incorporated had the following actlvities during the year (all transactions are for cash unless stated otherwise): a. A bullding with a book value of $400,000 was sold for $500,000. b. Additional common stock was issued for $160,000. c. Dristell purchased its own common stock as treasury stock at a cost of $75,000. d. Land was acquired by issuing a 6%,10-year, $750,000 note payable to the seller. e. A dividend of $40,000 was paid to shareholders. f. An investment in Fleet Corporation's common stock was made for $120,000. 9. New equipment was purchased for $65,000. h. A $90,000 note payable issued three years ago was pald in fult. i. A loan for $100,000 was made to one of Dristell's suppliers. The supplier plans to repay Dristell this amount plus 10% interest withi 18 months