Riverbed Corp.$\text{'}$s statement of financial position at the end of $2022$ included the following items:

The following information is available for the $2023$ fiscal year:

Net income was $$392,000.$ Interest paid is treated as an operating activity.

Equipment $($cost of $$21,800$ and accumulated depreciation of $$8,080)$ was sold for $$10,700.$

Depreciation expense was $$4,070$ on the building and $$9,180$ on equipment.

Amortization expense on a patent was $$3,060.$

Current assets other than cash increased by $$36,000.$ Current liabilities increased by $$19,000.$

An addition to a building was completed at a cost of $$31,900.$

An $FV-$OCl investment in shares was purchased for $$21,700$ on the last day of the year. This was the first such investment

made by Riverbed in its history.

Bonds payable of $$75,800$ were issued at par.

Cash dividends of $$197,000$ were declared and paid. Dividends paid are treated as financing activities.

Riverbed prepares financial statements in accordance with IFRS.