The comparative balance sheets for Shetfield Company as of December 31 are as follows. Additionai Information: 1. Operating expeneesincludedeprecation expense of 44.000 is.7.700 of seprectation expense for boulding and 514300 for equipmenti. 2 Land was yold for eah at bookvalue 3 Cash dividends of $50100 were destared and paid 4. Net income for 2022 war 544,000 5. Equpment was purchased for $94,400 cash inaddition, caupingent couting q2i. soowitha bookvalue of 512.800 was sold 6. 33,100 shares of $1 paryalue common stockwere lasued theachance for land witha falr value of $33100