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Presented here are the financial statements of Blue Spruce Company. Addtonal data: 1. Depreciation expense was $16,300. 2. Dividends declared and paid were $22,560. 3. During the year equipment was sold for $7,800 cash. This equipment cost $18,300 originally and had accumulated depreciation of $10,500 at the time of sale. 4. Bonds were redeemed at their carrying value. 5. Common stock was issued at par for cash. 100