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The balance sheets for Ultra $HD$ Corporation, along with additional information, are provided below:

Additional Information for $2024$:

Net income $is$ $$70,000.$

The company purchases $$119,000in$ equipment.

Depreciation expense $is$ $$159,000.$

The company repays $$102,500in$ notes payable.

The company declares and pays a cash dividend $of$ $$25,500.$