Dristell Incorporated had the following activities during the year (all transactions are for cash unless stated otherwise): a. A building with a book value of $402,000 was sold for $502,000. b. Additional common stock was issued for $162,000. c. Dristell purchased its own common stock as treasury stock at a cost of $76,000. d. Land was acquired by issuing a 6%, 10-year, $752,000 note payable to the seller. e. A dividend of $42,000 was paid to shareholders. f. An investment in Fleet Corporations common stock was made for $122,000. g. New equipment was purchased for $66,000. h. A $91,000 note payable issued three years ago was paid in full. i. A loan for $102,000 was made to