The following information relates to Bob's Bat Store for the year ended December 31, 2023.a. The company purchased a building and fixtures with cash during the year, but none were sold during 2023.a. The company purchased a building and fixtures with cash during the year, but none were sold during 2023.

b. Cash dividends were declared and paid during the year, but no stock dividends were declared or paid during 2023.

.c The company sold some common stock for cash during 2023, but did not purchase any treasury stock during the year.d. Land was purchased for cash during 2023.

d. Land was purchased for cash during 2023.

	2023	2022
cash	200,000	170,000
accounts receivable	335,000	300,000
inventory	200,000	100,000
total current assets	735,000	570,000
land	100,000	-
bulding and fixtures	300,000	200,000
less accumulated depreciation	(47,000)	(24,000)
total assets	1,088,000	746,000
accounts payable	200,000	160,000

taxes payable	92,000	60,000
total current liabilities	292,000	220,000
common stock	100,000	70,000
capital in excess of par	500,000	316,000
retained earnings	196,000	140,000
total stockholders equity	796,000	526,000
total liabilities and stockholders equity	1,088,000	746,000