The December 31, 2013, balance sheet of Schism, Inc., showed long-term debt of $1,440,000, $148,000 in the common stock account and $2,730,000 in the additional paid-in surplus account. The December 31, 2014, balance sheet showed long-term debt of $1,660,000, $158,000 in the common stock account and $3,030,000 in the additional paid-in surplus account. The 2014 income statement showed an interest expense of $98,000 and the company paid out $153,000 in cash dividends during 2014. The firm