tal Cu IUM N 13 L 1. Dividends declared in fiscal 2022 totaled $6,600. 2. Depreciation totaled $7,800 in 2022. 3. Purchases of new property, plant and equipment totaled $14,800 in 2022. 4. Property, plant and equipment sold in 2022 produced a gain of $1,200. 5. All changes in the shareholders' equity accounts other than earnings and dividends are due to the issuance of new common shares 6. Included in the accrued liabilities on the balance sheet is Interest Payable in the amount of $475 for 2022 and $525 for 2021. 7. The company repaid $200 of long term debt principal in the year.