Please Answer Correctly :)

as follows. 1. Operating expenses include depreciation expense of $42,000 ( $25,000 of depreciation expense for buildings and $17,000 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $42,000 were paid. 4. Net income for 2022 was $44,400. 5. Equipment was purchased for $95,100 cash. In addition, equipment costing $21,800 with a book value of $12,600 was sold for $5,300 cash. 6. 30,900 shares of $1 par value common stock were issued in exchange for land with a fair value of $30,900. t decrease cash