a.
A building that originally cost $40,000, and which was three-fourths depreciated, was sold for $6,000.
b.
The common stock of Byrd Corporation was purchased for $2,000 as a long-term investment.
c.
Property was acquired by issuing a 14%, seven-year, $20,000 note payable to the seller.
d.
New equipment was purchased for $20,000 cash.
e.
On January 1, 2013, bonds were sold at their $25,000 face value.
f.
On January 19, Dux issued a 5% stock dividend (1,000 shares). The market price of the $10 par value common stock was $14 per share at that time.
g.
Cash dividends of $13,000 were paid to shareholders.
h.
On November 12, 500 shares of common stock were repurchased as treasury stock at a cost of $9,000.
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