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5,000 or Additional information: 1. Dividends on common shares in the amount of $12,600 were declared and paid during 2023. 2. Depreciation expense of $26,850 is included in operating expenses. 3. Equipment with a cost of $21,500 that was 70% depreciated was sold during 2023 . Bramble Inc., a retailer of garden tools that follows ASPE, had the following statements prepared as of December 31, 2023