$\backslash$table$[[$Cash$,$$$264,950,$$$244,760],[$Accounts recelvable $($set$),95,980,87,910],[$Inventories$,270,960,260,270],[$Investments$,0,100,840],[$Land$,138,970,0],[$Equipment$,298,950,230,110],[$Accumulated depreciation$-$equipment,$(69,990),(62,050)],[$Total assets,$$999,820,$$$861,840],[$Liabilities and Stockholders' Equity,,$],[$Accounts payable $($merchandise creditors$),$$$180,970,$$$169,780],[$Accrued expenses payable $($operating expenses$),18,000,22,410],[$Dividends payable,$10,000,7,760],[$Common stock, $$10$ par,$53,990,42,230],[$Paid$-$in capital in excess of par$-$common stock,$202,960,117,210],[$Retained earnings,$533,900,502,450],[$Total liabilities and stockholders' equity,$$999,820,$$$861,340]]$

Additional data obtained from an examination of the accoumts in the ledger for $20y9$ are as folloms:

a$.$ Equipment and land were acquired for cash.

b$.$ There were no disposals of equipment during the year.

c$.$ The investments were sold for $$117,980$ cash.

d$.$ The common stock was issued for cash.

e$.$ There was a $$71,960$ credit to Retained Earnings for net income.

f$.$ There was a $$40,510$ debit to Retained Earrings for cash dividends declared.