Splish Corporation$$s balance sheet at the end of $2024$ included the following items.

Current assets $($Cash $$82,000)$

$$236,250$

Current liabilities

$$151,250$

Land

$32,200$

Bonds payable

$101,250$

Buildings

$121,250$

Common stock

$182,200$

Equipment

$92,200$

Retained earnings

$46,200$

Accum. depr.$-$buildings

$(31,250)$

Total

$$480,900$

Accum. depr.$-$equipment

$(11,000)$

Patents

$41,250$

Total

$$480,900$

The following information is available for $2025.$

$1.$ Net income was $$50,870.$

$2.$ Equipment $($cost $$21,250$ and accumulated depreciation $$9,250)$ was sold for $$11,250.$

$3.$ Depreciation expense was $$5,250$ on the building and $$10,250$ on equipment.

$4.$ Patent amortization was $$2,500.$

$5.$ Current assets other than cash increased by $$29,000.$ Current liabilities increased by $$14,250.$

$6.$ An addition to the building was completed at a cost of $$28,250.$

$7.$ A long$-$term investment in stock was purchased for $$16,000.$

$8.$ Bonds payable of $$52,200$ were issued.

$9.$ Cash dividends of $$30,000$ were declared and paid.

$10.$ Treasury stock was purchased at a cost of $$11,000.$