Shown below are comparative balance sheets for Waterway Industries. Additional information: 1. Net income for 2022 was $74,400. 2. Depreciation expense was $27,200. 3. Cash dividends of $31,200 were declared and paid. 4. Bonds payable amounting to $40,000 were redeemed for cash $40,000. 5. Common stock was issued for $33,600 cash. 6. No equipment was sold during 2022 . 7. Land was sold for its book value. Ith either a - sign eg