Marigold Corp. ' s statement of financial position at the end of 2 0 2 2 included the following items: The following information is available for the 2 0 2 3 fiscal year: Net income was $ 4 0 3 , 0 0 0 . Interest paid is treated as an operating activity. Equipment ( cost of $ 2 0 , 4 0 0 and accumulated depreciation of $ 8 , 1 0 0 ) was sold for $ 1 0 , 8 0 0 . Depreciation expense was $ 4 , 0 7 0 on the building and $ 9 , 0 5 0 on equipment. Amortization expense on a patent was $ 3 , 1 0 0 . Current assets other than cash increased by $ 4 1 , 0 0 0 . Current liabilities increased by $ 3 3 , 0 0 0 . An addition to a building was completed at a cost of $ 3 1 , 9 0 0 . An FV - OCl investment in shares was purchased for $ 2 1 , 7 0 0 on the last day of the year. This was the first such investment made by Marigold in