Presented below are the statement of earnings (2020) and the summary statement of financial position (2019 and 2020) for Trek Inc. Trek Inc. Statement of Earnings For the year ended December 31, 2020 (in thousands of dollars) Sales $1,640 Cost of sales (800) Gross profit 840 Depreciation expense Selling and administrative expenses Earnings from operations (40) (400) 400 Loss on sale of equipment Interest expense Earnings before income taxes Income tax expense Net earnings (6) _(24) 370 (100) $_270 Trek Inc. Summary Statement of Financial Position (in thousands of dollars) Dec. 31, 2020 Dec 31, 2019 Assets Cash $ 52 $ 60 Short-term Investments 80 40 Account Receivable (net) 198 80 Inventories 240 160 Prepaid Expenses 3 7 Property, Plant and Equipment (net) 857 853 Total A sets $1,430 $1,200 Liabilities and Shareholders' Equity Current Liabilities $ 240 $ 160 Bonds Payable 200 Common Shareholders' Equity 990 Total Liabilities and Shareholders' Equity $1,430 $1,200 200 840 Additional information: a) Trek, Inc. purchased new equipment in 2020 for $55,000. It also sold used equipment during the year. b) Trek Inc. had 84,000 common shares outstanding at December 31, 2019. On January 2, 2020, Trek Inc. sold and issued 6,000 additional common shares for a total amount of $60,000. There were no other transactions affecting common shares during 2020. The market price per share was $33 at December 31, 2020. Trek's board of directors declared dividends at December 31, 2020, payable in January 2021. What is the amount of cash that Trek Inc received for the sale of the equipment? Select one: O a. $5,000 O b. $38,000 c. $30,000 O d. $13,000 The dividend yield ratio for 2020 is equal to: Select one: a. 6.06% O b. 1.51% O c. 4.00% O d. 18.33%