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The following additional intormatiant was twent form the records: 2. The imvestments were solit fer $105k00 b. Equignent and land were acquited for cash c.

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The following additional intormatiant was twent form the records: 2. The imvestments were solit fer \$105k00 b. Equignent and land were acquited for cash c. There aere no drsposals of equ upment for ciah d. The commpen stock was isserd for cash. e. There Was ast, 140 credit to Retrined Eamings for net income 1. There a as a 535,000 debit to fntained faming for cash dlvideeds declared

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