The Smith Corporation has provided the following information:

$1.$ Cash dividend payments were $$25,000.2.$ Long$-$term investments were sold for $$79,000$ cash.$3.$ A building costing $$198,000$ was purchased using $$19,800$ cash, and the balance was financed with a mortgage note payable.$4.$ Common stock was issued to stockholders in exchange for $$110,000$ cash.$5.$ A $$44,000$ loan was made to a local inventory supplier; the loan will be repaid in twelve months.$6.$ Equipment used in operations was sold for $$37,000.7.$ Repaid a long$-$term note payable for $$92,000$ cash.$8.$ Cash received from short$-$term bank loans totaled $$71,000.9.$ Land costing $$57,000$ was purchased in exchange for a long$-$term note payable.