the comparative statements of financial position of mikos inc as at december 31 2014 and 2015/

Additional information is as follows:
a. Land was sold for cash at its carrying amount.
b. The short- term investments will mature in February 2016.
c. Cash dividends were declared and paid in 2015.
d. New equipment with a cost of $ 166,000 was purchased for cash, and old equipment was sold at its carrying amount.
e. Long- term notes of $ 10,000 were paid in cash, and notes of $ 30,000 were converted to shares.