[The following information applies to the questions displayed below] The following financial statements and additional information are reported. Additional Information a. A $30 , 000 notes payable is retired at its $30 , 000 carrying (book) value in exchange for cash. b. The only changes affecting retained earnings are net income and cash dividends paid. c. New equipment is acquired for $69 , 600 cash. d. Recelved cash for the sale of equipment that had cost $60 , 600 , yielding a $3 , 200 gain. e. Prepaid Expenses and Wages Payable relate to Operating Expenses on the income statement. f. All purchases and sales of inventory are on credit. be indicated with a minus sign.)