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Additional information: 1. Netincome for 2022 was $102,000. 2. Depreciation expense was $31,900. 3. Cashdividends of $41,100 were declared and paid. 4. Bonds payable with a carrying value of $52,600 were redeemed for $52,600 cash. 5. Commonstock was issued at par for $42,700 cash. 6. No equipment was sold during 2022. 7. Land wassold for its book value