Presented here are the financial statements of Vaughn Company.

VAUGHN COMPANY Comparative Balance Sheets December 31
Assets		2022			2021
Cash		$36,400			$20,600
Accounts receivable		33,000			18,700
Inventory		29,700			20,000
Property, plant, and equipment		59,800			77,000
Accumulated depreciation		(29,700)			(23,500)
Total		$129,200			$112,800
Liabilities and Stockholders Equity
Accounts payable		$29,000			$ 16,200
Income taxes payable		7,500			8,300
Bonds payable		27,400			33,000
Common stock		18,600			14,300
Retained earnings		46,700			41,000
Total		$129,200			$112,800

VAUGHN COMPANY Income Statement For the Year Ended December 31, 2022
Sales revenue				$242,900
Cost of goods sold				175,200
Gross profit				67,700
Selling expenses		$18,075
Administrative expenses		6,025		24,100
Income from operations				43,600
Interest expense				3,500
Income before income taxes				40,100
Income tax expense				8,020
Net income				$32,080

Additional data:

1.		Depreciation expense was $15,700.
2.		Dividends declared and paid were $26,380.
3.		During the year, equipment was sold for $7,700 cash. This equipment originally cost $17,200 and had accumulated depreciation of $9,500 at the time of sale.
4.		Bonds were redeemed at their carrying value.
5.		Common stock was issued at par for cash.

Further analysis reveals the following.

1.		Accounts payable pertain to merchandise suppliers.
2.		All operating expenses except for depreciation were paid in cash.
3.		All depreciation expense is in the selling expense category.
4.		All sales and inventory purchases are on account.

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