Question $5[36$ points$]($out$)$ from the working capital accounts. Please make sure your final answer$($s$)$ are accurate to $2$ decimal places.

Additional information regarding the statements:

a$.$ Bonds payable were issued and received $$11,500$ cash.

b$.$ $$9,500$ cash was received from the sale of an investment at amortized cost and being held to maturity.

c$.$ Equipment was purchased for $$51,500$ cash.

d$.$ Furniture was sold at cost for $$30,000$ cash.

e$.$ An investment accounted for as FVNI.

f$.$ Issued $1,100$ common shares for $$5$ per share.