The income statement, balance sheets, and additional information for Video Phones, Incorporated, are provided.

Additional Information for $2024$:

Purchased investment in bonds for $$114,000.$

Sold land for $$30,100.$ The land originally was purchased for $$39,000,$ resulting in a $$8,900$ loss being recorded at the time of the sale.

Purchased $$69,000$ in equipment by issuing a $$69,000$ long$-$term note payable to the seller. No cash was exchanged in the transaction.

Declared and paid a cash dividend of $$29,500.$

Required: cash should be indicated with a minus sign.$)$