The December 31, 2021, balance sheet of Chen, Incorporated, showed long-term debt of $1,410,000, $142,000 in the common stock account, and $2,670,000 in the additional paid-in surplus account. The December 31, 2022, balance sheet showed long-term debt of $1,600,000, $152,000 in the common stock account and $2,970,000 in the additional paid-in surplus account. The 2022 income statement showed an interest expense of $95,000 and the company paid out $147,000 in cash dividends during 2022. The firms net capita