Sarasota Corp.s statement of financial position at the end of 2019 included the following items:

Current assets		$1,135,000			Current liabilities		$958,600
Land		32,000			Bonds payable		1,211,000
Buildings		1,140,000			Common shares		184,000
Equipment		329,000			Retained earnings		176,000
Accumulated depreciationbuildings		(136,000	)
Accumulated depreciationequipment		(12,400	)
Intangible assetspatents		42,000
Total		$2,529,600			Total		$2,529,600

The following information is available for the 2020 fiscal year:

1.		Net income was $407,000. Interest paid is classified as operating activities.
2.		Equipment (cost of $21,300 and accumulated depreciation of $8,090) was sold for $11,700.
3.		Depreciation expense was $4,140 on the building and $9,080 on equipment.
4.		Amortization expense on a patent was $3,130.
5.		Current assets other than cash increased by $35,000. Current liabilities increased by $20,000.
6.		An addition to a building was completed at a cost of $32,200.
7.		An FV-OCI investment in shares was purchased for $21,000 on the last day of the year. This was the first such investment made by Sarasota in its history.
8.		Bonds payable of $76,200 were issued at par.
9.		Cash dividends of $184,000 were declared and paid. Dividends paid are treated as financing activities.

Sarasota prepares financial statements in accordance with IFRS.