Please Solve this

Martinez Inc. had the following balance sheet at December 31, 2024. During 2025, the following occurred. 1. Martinez Inc. sold part of its debt investment portfolio for $17,060. This transaction resulted in a zain of $5,460 for the firm. The company classifiss these investments as availabls-for-sals. 2. A tract of land was purchased for $16,760 cash. 3. Lonz-tarm notes payabls in the amount of $19,060 ware ratired before maturity by paying $18,060 cash. 4. Anadditional $22,060 in common stockwas issued at par. 5. Dividends of $10,260 ware deci ared and paid to stockholders. 6. Net income for 2025 was S35,760 after allowing for depreci ation of $13,060. 7. Land was purchesed throush the iss ante of S39,760 in bones. 8. At December 31, 2025, Cashwas S40,760, Accounts Receivab a was S45,360, and Accounts Payab a remained at S33,760. (a) eg (15.0001)