Marigold Corp's statement of financial position at the end of 2022 included the following items: The following information is available for the 2023 fiscal year: 1. Net income was $403,000. Interest paid is treated as an operating activity. 2. Equipment (cost of $20,400 and accumulated depreciation of $8,100 ) was sold for $10,800. 3. Depreciation expense was $4,070 on the building and $9,050 on equipment. 4. Amortization expense on a patent was $3,100. 5. Current assets other than cash increased by $41,000. Current liabilities increased by $33,000. 6. An addition to a building was completed at a cost of $31,900. 7. An FV-OCl investment in shares was purchased for $21,700 on the last day of the year. This was the first such imvestment made by Marigold in its history. 8. Bonds payable of $76,400 were issued at par. 9. Cash dividends of $190,000 were declared and paid. Dividends paid are treated as financing activities. Marigold prepares financial statements in accordance with IFRS