The comparative balance sheets for 2018 and 2017 and the statement of income for 2018 are given below for Dux Company. Additional information from Duxs accounting records is provided also.

DUX COMPANY Comparative Balance Sheets December 31, 2018 and 2017 ($ in 000s)
	2018				2017
Assets
Cash	$	31			$	26
Accounts receivable		58				76
Less: Allowance for uncollectible accounts		(6	)			(5	)
Dividends receivable		5				4
Inventory		75				70
Long-term investment		45				40
Land		90				60
Buildings and equipment		264				300
Less: Accumulated depreciation		(62	)			(90	)
	$	500			$	481
Liabilities
Accounts payable	$	41			$	73
Salaries payable		2				4
Interest payable		9				5
Income tax payable		5				8
Notes payable		30				0
Bonds payable		120				95
Less: Discount on bonds		(5	)			(6	)
Shareholders' Equity
Common stock		210				200
Paid-in capitalexcess of par		24				20
Retained earnings		73				82
Less: Treasury stock (at cost)		(10	)			0
	$	500			$	481

DUX COMPANY Income Statement For the Year Ended December 31, 2018 ($ in 000s)
Revenues
Sales revenue	$	320
Dividend revenue		5		$	325
Expenses
Cost of goods sold	$	215
Salaries expense		28
Depreciation expense		8
Bad debt expense		1
Interest expense		10
Loss on sale of building		3
Income tax expense	$	40			305
Net income				$	20

Additional information from the accounting records:

1. A building that originally cost $48,000, and which was three-fourths depreciated, was sold for $9,000.
2. The common stock of Byrd Corporation was purchased for $5,000 as a long-term investment.
3. Property was acquired by issuing a 12%, seven-year, $30,000 note payable to the seller.
4. New equipment was purchased for $12,000 cash.
5. On January 1, 2018, bonds were sold at their $25,000 face value.
6. On January 19, Dux issued a 5% stock dividend (1,000 shares). The market price of the $10 par value common stock was $14 per share at that time.
7. Cash dividends of $14,000 were paid to shareholders.
8. On November 12, 1,000 shares of common stock were repurchased as treasury stock at a cost of $10,000.

Required: Prepare the T-accounts for Dux Company.

0 Required information to be deducted should be indicated with a minus sign.) Cash Beg. Bal. Operating Activities Purchase of LT investment Sale of building Purchase of equipment Investing Activities: Financing Activities End. Bal. Beg. Bal. Beg. Bal. End. Bal. End. Bal Dividends Receivable Beg. Bal. Beg. Bal. End. Bal. End. Bal. Land Beg. Bal. Beg. Bal End. Bal. End. Bal. Accumulated Depreciation Beg. Bal. Beg. Bal