Additional information: a. \\( \\quad \\) Net \\( \\underline{\\underline{\\text { oss }}} \\) for 2005 is \\( \\$ 20,000 \\). b. Land was sold for cash at a loss of \\( \\$ 10,000 \\). This was the only land transaction during the year. c. Equipment was sold for \\( \\$ 5,000 \\) cash. The equipment cost \\( \\$ 15,000 \\) and had accumulated depreciation of \\( \\$ 11,000 \\). d. Equipment was acquired for common stock. The fair market value of the stock at the time of the exchange was \\( \\$ 25,000 \\)